North Dakota Code 54-10-25 – Divulging of certain secret information prohibited
1. The state auditor and the auditor’s employees, including any person employed by the auditor to perform the examination of any return, report, or other information filed and in the possession of the tax commissioner which is made confidential by law, may not divulge the contents of any return, report, or other information examined or any listing made therefrom by the state auditor or the auditor’s employees except when otherwise directed by judicial order, or as is otherwise provided by law.
Terms Used In North Dakota Code 54-10-25
- Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
- Probable cause: A reasonable ground for belief that the offender violated a specific law.
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
2. The state auditor, the auditor’s employees, or an agent of the auditor may not divulge any information relating to a matter forwarded to the attorney general or a state’s attorney for further investigation until the attorney general or state’s attorney has made a determination as to whether there is probable cause to believe a violation of law has occurred.