North Dakota Office of Attorney General
04/27/2026 | Press release | Distributed by Public on 04/27/2026 14:36
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).
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