North Dakota Statutes
§ 57-37.1-17 — Supervision by tax commissioner
North Dakota § 57-37.1-17
This text of North Dakota § 57-37.1-17 (Supervision by tax commissioner) 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 § 57-37.1-17 (2026).
Text
1.The tax commissioner shall have complete supervision of the enforcement and
collection of all taxes due under this chapter and shall make such rules as may be
necessary for the interpretation and enforcement thereof. The tax commissioner may
call upon other departments of the state government for cooperation and assistance in
the enforcement and collection of these taxes and may employ such attorneys,
examiners, and special agents as may be necessary to carry out the intent and the
purposes of this chapter.
2.The duly promulgated federal estate tax rules and regulations apply to this chapter
insofar as they are not inconsistent with any specific provision of this chapter or are
not inconsistent with any rule duly promulgated by the tax commissioner.
3.The tax commissioner may prescrib
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-37.1-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-37.1-17.