§ 57-01-02 Powers and duties
§ 57-01-02.1 Tax collection agreements with home rule cities or counties – Limitations on city or county authority
§ 57-01-03 Office of commissioner
§ 57-01-04 Salary
§ 57-01-05 State supervisor of assessments
§ 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
§ 57-01-07 Review of sales, market, and productivity study by state tax commissioner – Appeal
§ 57-01-09 Tax commissioner’s cash change fund authorized
§ 57-01-10 Tax manuals – Distribution
§ 57-01-11 Assessment of or determination of additional tax liability by tax commissioner – Hearing – Appeal
§ 57-01-12.1 Application of refunds and credits
§ 57-01-12.2 Minimum refunds and collections
§ 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
§ 57-01-14 Tax information furnished by United States secretary of the treasury – Penalty for disclosure
§ 57-01-15 Use of tax information to administer tax laws
§ 57-01-15.1 Tax incentives – State and local tax clearance
§ 57-01-16 Extension of period of time to make assessments
§ 57-01-17 Failure to complete return or supply information
§ 57-01-18 Disclosure of name and address by state tax commissioner
§ 57-01-19 Claim of unconstitutionality – Refund or credit of taxes paid
§ 57-01-20 Multistate tax audit fund – Continuing appropriation – Transfers to the general fund

Terms Used In North Dakota Code > Chapter 57-01 - Tax Commissioner

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Centrally assessed property: means all property which is assessed by the state board of equalization under chapters 57-05, 57-06, and 57-32. See North Dakota Code 57-02-01
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Credits: means and includes every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due, and all claims and demands secured by deeds or mortgages, due or to become due. See North Dakota Code 57-02-01
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Governing body: means a board of county commissioners, city council, board of city commissioners, school board, or board of education, or the similarly constituted and acting board of any other municipality. See North Dakota Code 57-02-01
  • Grantor: The person who establishes a trust and places property into it.
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • moneys: means gold and silver coin, treasury notes, bank notes, and every deposit which any person owning the same or holding in trust and residing in this state is entitled to withdraw as money or on demand. See North Dakota Code 57-02-01
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Rule: includes regulation. See North Dakota Code 1-01-49
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • Verified: means sworn to before an officer authorized to administer oaths. See North Dakota Code 1-01-42
  • written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
  • year: means twelve consecutive months. See North Dakota Code 1-01-33