N.D. Cent. Code § 57-01-18

Current through 2023 Legislative Sessions

Section 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.

N.D.C.C. § 57-01-18