North Dakota Statutes
§ 57-38-46 — Certificate of tax commissioner prima facie evidence
The certificate of the tax commissioner to the effect that a tax has not been paid, or that a
return has not been filed, or that information has not been supplied, as required by or under the
provisions of this chapter, is prima facie evidence that such tax has not been paid, that such
return has not been filed, or that such information has not been supplied.
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Related
State Tax Commissioner v. Bosset
2019 ND 282 (North Dakota Supreme Court, 2019)
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 commissioner