ND SB2093

Amends North Dakota Century Code section 57-01-15 to clarify the tax commissioner's authority to use tax information filed under any tax law administered by the tax commissioner.

Permits the tax commissioner to use taxpayer information, including data obtained for valuation and assessment of centrally assessed property, to determine or enforce tax liability under any other state tax law administered by the tax commissioner.

Authorizes the tax commissioner to use information furnished pursuant to section 6103 of the United States Internal Revenue Code for purposes of administering North Dakota tax laws.

Excludes statements of full consideration filed with the state board of equalization under section 11-18-02.2 from the scope of information available for cross-tax law enforcement purposes.

Passed the Senate 46-0 and the House 91-0 during the 2013 legislative session.