North Dakota Statutes
§ 57-60-07 — Powers of commissioner
The commissioner has power to require any person subject to the taxes imposed by this
chapter to furnish any additional information deemed by the commissioner to be necessary for
the purpose of correctly computing the amount of the tax, and to examine the books, records,
and files of such person, and has power to conduct hearings and compel the attendance of
witnesses, the production of books, records, and papers of any person, and full authority to
make any investigation or hold any inquest deemed necessary to a full and complete disclosure
of the true facts as to the amount of production or generation from any coal conversion plant,
and as to the rendition thereof for taxing purposes.
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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 commissioner