For the purpose of properly administering the tax laws of this state, information
filed by or on behalf of a person with the tax commissioner under this title, including
information obtained for the purpose of the valuation and assessment of centrally
assessed property, and any other information relating to that person which was either
obtained by the tax commissioner pursuant to that tax law or furnished to the tax
commissioner pursuant to section 6103 of the United States Internal Revenue Code of 1954, as amended [26 U.S.C. 6103] may be used by the tax commissioner to determine or enforce the tax liability, if
any, of that person under any other tax law of this state that is administered by
the tax commissioner under this title. This section does not apply to statements of full consideration filed with the state
board of equalization under section 11-18-02.2.
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