§ 57-01-18 — Disclosure of name and address by state tax commissioner

Notwithstanding the secrecy and confidential information provisions of this title, for the
purpose of properly administering the tax laws of this state, name and address information filed
on returns by or on behalf of a person with the tax commissioner pursuant to a tax law of this
state, obtained by the tax commissioner pursuant to that tax law, or furnished to the tax
commissioner under section 6103 of the Internal Revenue Code [26 U.S.C. 6103] may be
provided by the tax commissioner to the United States postal service or a national
change-of-address vendor authorized by the United States postal service, for the sole purpose
of obtaining proper and correct address information on that person.