North Dakota Statutes
§ 57-36-18 — Tax commissioner to administer chapter
North Dakota § 57-36-18
This text of North Dakota § 57-36-18 (Tax commissioner to administer chapter) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-36-18 (2026).
Text
In administering this chapter, the tax commissioner and agents of the tax commissioner shall exercise the following powers:
1.The tax commissioner and authorized agents of the tax commissioner shall enforce
the provisions of this chapter and have the powers of peace officers. They may arrest
violators of the provisions of this chapter and enter complaint before any court of
competent jurisdiction, and may seize without formal warrant, and use as evidence,
any forged, counterfeit, spurious, or altered license found in the possession of any
person in violation of this chapter.
2.The tax commissioner may prescribe rules and regulations not inconsistent with the
provisions of the chapter for its detailed and efficient administration.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-36-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-36-18.