North Dakota § 54-10-25 - Divulging of certain secret information prohibited
Full text of North Dakota North Dakota Century Code § 54-10-25 — Divulging of certain secret information prohibited, with citation guidance and answers to common questions.
§ 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. 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.
Source: official North Dakota text · Last verified 2026-08-27
Frequently Asked Questions About North Dakota § 54-10-25
What does North Dakota Century Code § 54-10-25 cover?
Section 54-10-25 ("Divulging of certain secret information prohibited") is part of the North Dakota Century Code, the codified statutory law of North Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Dakota § 54-10-25?
A common citation format is "North Dakota Century Code § 54-10-25" (North Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Dakota official source linked on this page or consult a licensed North Dakota attorney.
How does North Dakota § 54-10-25 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Dakota.