57-01-02. Powers and duties (Retroactive application - See note)

57-01-02. Powers and duties. (Retroactive application - See note)

The tax commissioner:

1. Shall perform all the duties imposed upon the tax commissioner by law.

2. Shall exercise general supervision over all assessors of general property or other

taxes, over township, county, and city boards of equalization and over all other

assessing officers, in the performance of their duties, to the end that all assessments

of property be made relatively just and equal in compliance with the laws of the state.

3. Shall direct actions and prosecutions to be instituted to enforce the laws relating to the

penalties, liabilities, and punishments of persons, officers of corporations, limited

liability companies, public officers, and others, for failure or neglect to comply with the

provisions of law governing the returns, assessments, and taxation of property,

income, or other objects of taxation, cause complaints to be made against officers for

neglect or refusal to comply with the law, and generally shall enforce all tax

proceedings and revenue laws of the state in the proper courts.

4. May require state's attorneys of the several counties to assist in the commencement

and prosecution of actions and proceedings for the violation of any laws in respect to

assessment or taxation.

5. May require township, city, county, and other public officers to report information as to

the assessment and collection of property and other taxes, receipts from licenses and

other sources, the expenditure of public funds for all purposes, and such other

information as may be needful in the administration of the tax laws, in such form and

upon such blanks as the tax commissioner may prescribe.

6. May summon witnesses to appear and give testimony and produce books, records,

papers, and documents relating to any matter which the tax commissioner or the state

board of equalization may have authority to investigate or determine, and may cause

the depositions of witnesses residing within or without the state, or temporarily absent

therefrom, to be taken, upon notice to the interested parties, if any, in like manner as

depositions of witnesses are taken in civil actions in the district court.

7. May require a new assessment of property in any county to be made in accordance

with chapter 57-14, whenever that is deemed necessary, or may require county

auditors to place on the assessment rolls property which may be discovered and which

has not been taxed according to law. For purposes of this subsection, "new

assessment" means a new assessment as defined in section 57-14-08.

8. Shall examine carefully all cases in which evasions or violations of the laws of

assessment and taxation of property or other objects or subjects of taxation are

alleged, complained of, or discovered, and shall ascertain wherein existing laws are

defective or are administered improperly or negligently.

9. Shall submit a biennial report to the governor and the secretary of state in accordance

with section 54-06-04. The report must contain the biennial report of the state board of

equalization.

10. Shall visit other states and confer with taxing officials and attend tax or other economic

conferences or conventions, in person or by the tax commissioner's authorized agent.

11. Shall certify all levies, assessments, equalizations, or valuations made by the tax

commissioner or the state board of equalization, not more than thirty days after the

same have been made, or at periods otherwise provided by law.

12. May execute reciprocal agreements with the appropriate officials of any other state

under which the tax commissioner may waive all or any part of the requirements

imposed by the laws or statutes of this state upon those who use or consume in this

state gasoline, other motor vehicle fuel, or special fuel upon which the tax has been

paid to that other state; provided, that the officials of that other state grant the

l agreements with the appropriate officials of any other state

under which the tax commissioner may waive all or any part of the requirements

imposed by the laws or statutes of this state upon those who use or consume in this

state gasoline, other motor vehicle fuel, or special fuel upon which the tax has been

paid to that other state; provided, that the officials of that other state grant the

equivalent privileges with respect to gasoline, other motor vehicle fuel, or special fuel

used in that other state upon which the tax has been paid to this state.

13. May maintain an accounting system that includes a special category of accounts

designated as noncurrent accounts. The noncurrent accounts must be those accounts

that are uncollectible as a matter of law or those accounts in which all reasonable

collection efforts over a period of six years have produced no results. After

examination by the state auditor, and upon the state auditor's recommendation for

cause, specific accounts may be removed by the commissioner from noncurrent status

and all records pertaining thereto immediately destroyed.

14. May waive, upon a showing of good cause, any and all tax due. A lien must have been

filed against the debtor's property prior to the request for a waiver. The attorney

general shall approve the waiver. Notwithstanding the provisions of this section, if a

debtor and the internal revenue service enter into an offer in compromise pursuant to

section 7122 of the Internal Revenue Code [26 U.S.C. 7122], as amended, the tax

commissioner may reduce a debtor's individual income tax liability. However, if the

federal offer in compromise, for any reason, is subsequently declared void by the

internal revenue service, the debtor is liable for the original amount of tax due.

15. a. May allow a taxpayer to elect to pay the tax liability to the state no later than the

date the payment is required by law to be made in funds which are immediately

available to the state on the date of payment. An election to pay the tax under this

subdivision is binding until the taxpayer applies to the tax commissioner to

rescind the election. Payment in immediately available funds may be made by

wire transfer of funds through the federal reserve system or by any other means

established by the commissioner which ensures the availability of the funds to the

state on the date of payment. Evidence of the payment must be furnished to the

commissioner on or before the due date of the tax as established by law. Failure

to timely make the payment in immediately available funds or failure to provide

evidence of payment in a timely manner subjects the taxpayer to penalty and

interest as provided by law for delinquent or deficient tax payments.

b. May establish by rule periodic filing and payment dates that are subsequent to

the dates otherwise established by law for any taxes collected by the

commissioner in those instances in which the commissioner deems it to be in the

best interest of the state, provided that the alternative date may not be later than

the last day of the month in which the tax was otherwise due.

c. May adopt rules necessary for the administration of this subsection.

16. May participate in the treasury offset program administered by the United States

department of treasury as prescribed by federal law and regulation. An amount equal

to the amount of fees for participation in this program and any repayment of refunds

erroneously received is appropriated as a standing and continuing appropriation to the

tax commissioner for payment of fees due under this program and any required

repayments.

17. Upon receipt of a written request from the chairman of the legislative management or

the chairman of a standing committee of the legislative assembly, the tax

commissioner shall disclose the amount of any tax incentive that was claimed or

appropriated as a standing and continuing appropriation to the

tax commissioner for payment of fees due under this program and any required

repayments.

17. Upon receipt of a written request from the chairman of the legislative management or

the chairman of a standing committee of the legislative assembly, the tax

commissioner shall disclose the amount of any tax incentive that was claimed or

earned by a taxpayer. For purposes of this subsection, a "tax incentive" includes a tax

deduction, credit, or exemption. This subsection does not authorize disclosure of the

taxpayer's name or any other information prohibited from disclosure under title 57. The

tax commissioner shall provide notice to taxpayers of possible disclosure under this

subsection, in a manner as prescribed by the tax commissioner.