# N.D. Cent. Code § 57-01-18: 57-01-18. Disclosure of name and address by state tax commissioner

> North Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-18

## Section

- **Citation:** N.D. Cent. Code § 57-01-18
- **Heading:** 57-01-18. Disclosure of name and address by state tax 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 57-01-18

## Text

57-01-18. Disclosure of name and address by state tax commissioner

Notwithstanding the secrecy and confidential information provisions of this title, for the

purpose of properly administering the tax laws of this state, name and address information filed

on returns by or on behalf of a person with the tax commissioner pursuant to a tax law of this

state, obtained by the tax commissioner pursuant to that tax law, or furnished to the tax

commissioner under section 6103 of the Internal Revenue Code [26 U.S.C. 6103] may be

provided by the tax commissioner to the United States postal service or a national

change-of-address vendor authorized by the United States postal service, for the sole purpose

of obtaining proper and correct address information on that person.

## 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_S57-01-18. Check the current official text before relying on it. Not legal advice.