N.D. Cent. Code § 10-06.1-22
This is the official text of N.D. Cent. Code § 10-06.1-22, part of North Dakota’s Cent. Code — part of the compiled statutory law of North Dakota, published by the state as "Cent. Code." Browse the sections below, each linked to its official government source.
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10-06.1-22. Tax commissioner to compare returns and reports
Official statutory text
10-06.1-22. Tax commissioner to compare returns and reports
Each year the tax commissioner shall select at random at least five percent of the income
tax returns filed by corporations or limited liability companies which report on income from
engaging in the business of farming or ranching and shall compare the returns with the annual
report required to be filed with the secretary of state by section 10-06.1-17 and section
10-06.1-17.1 and shall forward any apparent violations to the attorney general and the governor.
Each year the tax commissioner shall select at random at least five percent of the income
tax returns filed by corporations or limited liability companies which report on income from
engaging in the business of farming or ranching and shall compare the returns with the annual
report required to be filed with the secretary of state by section 10-06.1-17 and section
10-06.1-17.1 and shall forward any apparent violations to the attorney general and the governor.
Status: in_force · Read it on the official government site
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