N.D. Cent. Code § 10-19.1-152
This is the official text of N.D. Cent. Code § 10-19.1-152, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
10-19.1-152. Audit reports and audit of corporations receiving state subsidies for production of alcohol or methanol for combination with gasoline
Official statutory text
10-19.1-152. Audit reports and audit of corporations receiving state subsidies for
production of alcohol or methanol for combination with gasoline.
Any corporation that produces agricultural ethyl alcohol or methanol within this state and
which receives a production subsidy from the state, whether in the form of reduced taxes or
otherwise, shall submit an annual audit report, prepared by a certified public accountant based
on an audit of all records and accounts of the corporation, to the legislative audit and fiscal
review committee. The audit must be submitted within ninety days of the close of the
corporation's taxable year. Upon request of the legislative audit and fiscal review committee, the
state auditor shall conduct an audit of the records and accounts of any corporation required to
submit an annual report under this section.
production of alcohol or methanol for combination with gasoline.
Any corporation that produces agricultural ethyl alcohol or methanol within this state and
which receives a production subsidy from the state, whether in the form of reduced taxes or
otherwise, shall submit an annual audit report, prepared by a certified public accountant based
on an audit of all records and accounts of the corporation, to the legislative audit and fiscal
review committee. The audit must be submitted within ninety days of the close of the
corporation's taxable year. Upon request of the legislative audit and fiscal review committee, the
state auditor shall conduct an audit of the records and accounts of any corporation required to
submit an annual report under this section.
Status: in_force · Read it on the official government site
Need a lawyer in North Dakota?
Find a North Dakota lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.