North Dakota Statutes
§ 57-38.4-03 — Conditions imposed by tax commissioner
North Dakota § 57-38.4-03
This text of North Dakota § 57-38.4-03 (Conditions imposed 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 § 57-38.4-03 (2026).
Text
The tax commissioner may impose necessary conditions other than the imposition of
worldwide combination to prevent tax avoidance or to clearly reflect income in accordance with
chapter 57-38.1.
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Related
Amerada Hess Corp. v. State Ex Rel. Tax Commissioner
2005 ND 155 (North Dakota Supreme Court, 2005)
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 § 57-38.4-03, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.4-03.