North Dakota AG Upholds Tax Commissioner’s Denial of Permit Disclosure Request

The North Dakota Attorney General (AG) issued an opinion concluding that the Office of the State Tax Commissioner did not violate the state’s open records law by refusing to disclose whether specific businesses had sales and use tax permits. Taxpayer requested information from the State Tax Commissioner about whether three named businesses held such permits. The State Tax Commissioner denied the request, stating the information was confidential taxpayer information under N.D.C.C. § 57-39.2-23(1)(a). The AG held that confirming whether a business holds a sales and use tax permit would necessarily reveal the business’s affairs and operations, which is confidential under ...