North Dakota Statutes
§ 57-38.6-07 — Rules and administration
North Dakota § 57-38.6-07
This text of North Dakota § 57-38.6-07 (Rules and administration) 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 § 57-38.6-07 (2026).
Text
The tax commissioner is charged with administration of this chapter as it relates to an
income tax credit and has the same powers for purposes of this chapter as provided under
section 57-38-56. The director is charged with administration of this chapter as it relates to
certification of qualified businesses and the director may adopt rules for that purpose.
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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 § 57-38.6-07, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.6-07.