# N.D. Cent. Code § 57-01-03: 57-01-03. Office of commissioner

> North Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-03

## Section

- **Citation:** N.D. Cent. Code § 57-01-03
- **Heading:** 57-01-03. Office of commissioner
- **Jurisdiction:** North Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ND Code / Title 57 / Chapter 57-01 / Section 57-01-03

## Text

57-01-03. Office of commissioner

The office of the tax commissioner must be at the state capitol. The tax commissioner may

appoint such deputies, employees, clerks, experts, and other persons as are necessary in

maintaining the tax commissioner's office and performing duties for which the legislative

assembly may appropriate funds.

## Nearby sections

- [N.D. Cent. Code § 57-01-01 57-01-01. Bond of tax commissioner](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-01.md)
- [N.D. Cent. Code § 57-01-02 57-01-02. Powers and duties (Retroactive application - See note)](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-02.md)
- [N.D. Cent. Code § 57-01-02.1 57-01-02.1. Tax collection agreements with home rule cities or counties - Limitations on city or county authority](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-02.1.md)
- [N.D. Cent. Code § 57-01-03 57-01-03. Office of commissioner](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-03.md)
- [N.D. Cent. Code § 57-01-04 57-01-04. Salary](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-04.md)
- [N.D. Cent. Code § 57-01-05 57-01-05. State supervisor of assessments](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-05.md)
- [N.D. Cent. Code § 57-01-06 57-01-06. Sales, market, and productivity study - Contents not to be included](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-06.md)
- [N.D. Cent. Code § 57-01-06.1 57-01-06.1. Statement of legislative intent concerning use of sales, market, and productivity studies](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-06.1.md)
- [N.D. Cent. Code § 57-01-07 57-01-07. Review of sales, market, and productivity study by state tax commissioner - Appeal](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-07.md)
- [N.D. Cent. Code § 57-01-08 57-01-08. County equalization fund payments - Sales assessment ratio - When effective](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-08.md)
- [N.D. Cent. Code § 57-01-09 57-01-09. Tax commissioner's cash change fund authorized](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-09.md)
- [N.D. Cent. Code § 57-01-10 57-01-10. Tax manuals - Distribution](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-10.md)
- [N.D. Cent. Code § 57-01-11 57-01-11. Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-11.md)
- [N.D. Cent. Code § 57-01-11.1 57-01-11.1. Reports on auditing enhancement program and settlement of tax assessments](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-11.1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-03. Check the current official text before relying on it. Not legal advice.