North Dakota Statutes
§ 57-61-03 — Powers of state tax commissioner
North Dakota § 57-61-03
This text of North Dakota § 57-61-03 (Powers of state 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 § 57-61-03 (2026).
Text
The state tax commissioner has the power to require any person engaged in such
production, and the agent or employee of such person, or purchaser of such coal or commercial
leonardite, or the owner of any royalty interest therein, to furnish any additional information the
tax commissioner deems necessary for the purpose of correctly computing the amount of said
tax; to examine the books, records, and files of such person; to conduct hearings and compel
the attendance of witnesses, the production of books, records, and papers of any person; and 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 from any coal or commercial leonardite mine or
of any company or other producer thereof and as to the r
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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 § 57-61-03, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-61-03.