| 57-01-01 |
Bond of tax commissioner
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| 57-01-02 |
Powers and duties
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| 57-01-02.1 |
Tax collection agreements with home rule cities or counties ‑ Limitations on city or county authority
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| 57-01-03 |
Office of commissioner
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| 57-01-04 |
Salary
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| 57-01-05 |
State supervisor of assessments
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| 57-01-06 |
Sales, market, and productivity study ‑ Contents not to be included
|
| 57-01-06.1 |
Statement of legislative intent concerning use of sales, market, and productivity studies
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| 57-01-07 |
Review of sales, market, and productivity study by state tax commissioner ‑ Appeal
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| 57-01-08 |
County equalization fund payments ‑ Sales assessment ratio ‑ When effective
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| 57-01-09 |
Tax commissioner's cash change fund authorized
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| 57-01-10 |
Tax manuals ‑ Distribution
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| 57-01-11 |
Assessment of or determination of additional tax liability by tax commissioner ‑ Hearing ‑ Appeal
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| 57-01-11.1 |
Reports on auditing enhancement program and settlement of tax assessments
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| 57-01-12 |
Approval of refunds by tax commissioner
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| 57-01-12.1 |
Application of refunds and credits
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| 57-01-12.2 |
Minimum refunds and collections
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| 57-01-13 |
Collection of delinquent sales, use, motor vehicle fuels, special fuels, importer for use, aviation fuel, motor vehicle excise, telecommunications carriers, income, and alcoholic beverage gross receipts taxes (Contingent expiration date ‑ See note)
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| 57-01-14 |
Tax information furnished by United States secretary of the treasury ‑ Penalty for disclosure
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| 57-01-15 |
Use of tax information to administer tax laws
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| 57-01-15.1 |
Tax incentives - State and local tax clearance
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| 57-01-16 |
Extension of period of time to make assessments
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| 57-01-17 |
Failure to complete return or supply information
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| 57-01-18 |
Disclosure of name and address by state tax commissioner
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| 57-01-19 |
Claim of unconstitutionality ‑ Refund or credit of taxes paid
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| 57-01-20 |
Multistate tax audit fund ‑ Continuing appropriation ‑ Transfers to the general fund
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