The North Dakota Attorney General issued an opinion to the Office of the State Tax Commissioner

27 Apr The North Dakota Attorney General issued an opinion to the Office of the State Tax Commissioner

April 27, 2026

_{Media Contact: Suzie Weigel, 701.328.2210}

Request:         Whether the Office of the State Tax Commissioner violated N.D.C.C. §44-04-18 by refusing to disclose whether specific businesses had sales and use tax permits.

Conclusion:    The State Tax Commissioner did not violate the open records law by refusing to disclose whether specific businesses held sales and used tax permits. The information requested is confidential under N.D.C.C. §57-39.2-23(1)(a).

Link to opinion

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