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<br />ND Code Sec. 40-63-09, Rules and administration--Income tax secrecy exception <br /> <br />*19696 N.D. Code ~ 40-63-09 <br /> <br />WEST'S NORTH DAKOTA <br />CODE <br />TITLE 40. MUNICIPAL <br />GOVERNMENT <br />CHAPTER 40-63. <br />RENAISSANCE ZONES <br /> <br />Current through the 2005 Regular <br />Session of the 59th Legislative Assembly <br /> <br />~ 40-63-09. Rules and administration-- <br />Income tax secrecy exception <br /> <br />The tax commissioner shall administer this <br />chapter with respect to an income tax exemption <br /> <br />Page 1 <br /> <br />or credit and has the same powers as provided <br />under section 57-38-56 for purposes of this <br />chapter. The secrecy provisions of section <br />57-38-57 do not apply to exemptions or credits <br />received by taxpayers under sections 40-63-04, <br />40-63-06, and 40-63-07, but only when a local <br />zone authority inquires of the tax commissioner <br />about exemptions or credits claimed under <br />sections 40-63-04, 40-63-06, and 40-63-07 with <br />regard to that local zone authority or to the extent <br />necessary for the tax commissioner to administer <br />the tax exemptions or credits. <br /> <br />Added by L.1999, c. 369, g 9, eff. Jan. 1, 1999. Amended <br />by L.2001, c. 55, g 15, eff. Aug. 1,2001; L.2001, c. 359, g <br />8, eff. Aug. 1,2001. <br /> <br />Search this disc for cases citing this section. <br /> <br />@ 2007 Thomson/West. No claim to original U.S. Govt. works. <br />