North Dakota Code § 49-04-15

Public utility tax report - Furnished to commission on request
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Upon request of the commission, a public utility shall furnish to the commission a verified 
copy of the public utility's tax reports filed by it with the state tax commissioner. Such tax reports 
shall be admissible in evidence before the commission in any matter or proceeding or in any 
action or proceeding in any of the courts of this state.

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