N.D. Cent. Code § 57-38.3-08: Confidentiality exemption - Nondisclosure
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-38.3 Setoff Of Income Tax Refund
1.Notwithstanding the provisions of section 57-38-57 or other confidentiality statutes, the commissioner may provide to a claimant agency the information necessary to accomplish and effectuate the intent of this chapter.
2.The information obtained by a claimant agency from the commissioner, in accordance with the provisions of this chapter, retains its confidentiality and may only be used by a claimant agency in the pursuit of its debt collection duties and practices.
3.The commissioner may require a claimant agency to make assurances, satisfactory to the commissioner, that the agency has the ability to comply with subsection 2.
Collected 2026-09-02T21:04:14Z. Source file · JSON