North Dakota Statutes
§ 57-65-18 — Powers of tax commissioner
North Dakota § 57-65-18
This text of North Dakota § 57-65-18 (Powers of 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 § 57-65-18 (2026).
Text
The tax commissioner is charged with the administration of this chapter and shall enforce
the assessment, levy, and collection of taxes imposed under this chapter. The tax commissioner
may require any person engaged in the production of subsurface minerals or byproducts to
furnish any additional information the tax commissioner determines necessary for the purpose
of correctly computing the amount of potash and byproducts tax. The tax commissioner may
examine the books, records, and files of such person, and conduct hearings and compel the
attendance of witnesses, the production of books, records, and papers of any person, and may
make any investigation or hold any inquest determined necessary to a full and complete
disclosure of the facts as to the amount of production from any potash min
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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 § 57-65-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-65-18.