TITLE 15. TAXATION

CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 5. Administration and Collection

Certified Copies Of Corporate Income Tax Returns To Taxpayer -- Fee

15-31-551. Certified copies of corporate income tax returns to taxpayer -- fee. Certified copies of returns filed for corporate income tax under 15-31-111 may be furnished by the department to the taxpayer or the taxpayer's authorized representative upon payment of 50 cents for each page.

History: En. Sec. 1, Ch. 187, L. 1965; amd. Sec. 20, Ch. 516, L. 1973; R.C.M. 1947, 84-732(part); amd. Sec. 177, Ch. 56, L. 2009; amd. Sec. 30, Ch. 268, L. 2013.