North Dakota § 40-63-09 Rules and administration - Income tax secrecy exception

North Dakota Statutes

§ 40-63-09 — Rules and administration - Income tax secrecy exception

North Dakota § 40-63-09

Title 40Municipal Government

Ch. 40-63Renaissance Zones

This text of North Dakota § 40-63-09 (Rules and administration - Income tax secrecy exception) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 40-63-09 (2026).

Text

The tax commissioner shall administer this chapter with respect to an income tax exemption
or credit and has the same powers as provided under section 57-38-56 for purposes of this
chapter. The secrecy provisions of section 57-38-57 do not apply to exemptions or credits
received by taxpayers under sections 40-63-04, 40-63-06, and 40-63-07, but only when a local
zone authority inquires of the tax commissioner about exemptions or credits claimed under
sections 40-63-04, 40-63-06, and 40-63-07 with regard to that local zone authority or to the
extent necessary for the tax commissioner to administer the tax exemptions or credits.

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The tax commissioner shall administer this chapter with respect to an income tax exemption
or credit and has the same powers as provided under section 57-38-56 for purposes of this
chapter. The secrecy provisions of section 57-38-57 do not apply to exemptions or credits
received by taxpayers under sections 40-63-04, 40-63-06, and 40-63-07, but only when a local
zone authority inquires of the tax commissioner about exemptions or credits claimed under
sections 40-63-04, 40-63-06, and 40-63-07 with regard to that local zone authority or to the
extent necessary for the tax commissioner to administer the tax exemptions or credits.