# N.D. Cent. Code § 57-01-15: 57-01-15. Use of tax information to administer tax laws

> North Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-15

## Section

- **Citation:** N.D. Cent. Code § 57-01-15
- **Heading:** 57-01-15. Use of tax information to administer tax laws
- **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 57-01-15

## Text

57-01-15. Use of tax information to administer tax laws

For the purpose of properly administering the tax laws of this state, information filed by or

on behalf of a person with the tax commissioner under this title, including information obtained

for the purpose of the valuation and assessment of centrally assessed property, and any other

information relating to that person which was either obtained by the tax commissioner pursuant

to that tax law or furnished to the tax commissioner pursuant to section 6103 of the United

States Internal Revenue Code of 1954, as amended [26 U.S.C. 6103] may be used by the tax

commissioner to determine or enforce the tax liability, if any, of that person under any other tax

law of this state that is administered by the tax commissioner under this title. This section does

not apply to statements of full consideration filed with the state board of equalization under

section 11-18-02.2.

## 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_S57-01-15. Check the current official text before relying on it. Not legal advice.