{"data":{"id":"us-nd/n.d.-cent.-code-40-63-09","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 40-63-09","heading":"Rules and administration - Income tax secrecy exception","body":"The tax commissioner shall administer this chapter with respect to an income tax exemption or credit and has the same powers as provided under section 57-38-56 for purposes of this chapter. The secrecy provisions of section 57-38-57 do not apply to exemptions or credits received by taxpayers under sections 40-63-04, 40-63-06, and 40-63-07, but only when a local zone authority inquires of the tax commissioner about exemptions or credits claimed under sections 40-63-04, 40-63-06, and 40-63-07 with regard to that local zone authority or to the extent necessary for the tax commissioner to administer the tax exemptions or credits.","path":["Title 40 Municipal Government","Chapter 40-63 Renaissance Zones"],"source_url":"https://ndlegis.gov/cencode/t40c63.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"259d67eba83a2aaff3fbb53ebf46f4638572813a756b9f8ee431975d162b9e14","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-40-63-08","next":"us-nd/n.d.-cent.-code-40-63-10"},"notice":"GroundRules: Original legal text. Not legal advice."}