North Dakota Statutes

§ 54-10-25 — Divulging of certain secret information prohibited

North Dakota § 54-10-25
JurisdictionNorth Dakota
Title 54State Government
Ch. 54-10State Auditor

This text of North Dakota § 54-10-25 (Divulging of certain secret information prohibited) 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 § 54-10-25 (2026).

Text

1.The state auditor and the auditor's employees, including any person employed by the auditor to perform the examination of any return, report, or other information filed and in the possession of the tax commissioner which is made confidential by law, may not divulge the contents of any return, report, or other information examined or any listing made therefrom by the state auditor or the auditor's employees except when otherwise directed by judicial order, or as is otherwise provided by law.
2.The state auditor, the auditor's employees, or an agent of the auditor may not divulge any information relating to a matter forwarded to the attorney general or a state's attorney for further investigation until the attorney general or state's attorney has made a determination as to whether there

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Bluebook (online)
North Dakota § 54-10-25, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/54-10-25.