North Dakota Statutes
§ 57-38-47 — Mandamus to compel filing return
North Dakota § 57-38-47
This text of North Dakota § 57-38-47 (Mandamus to compel filing return) 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 § 57-38-47 (2026).
Text
If any taxpayer fails to file a return within sixty days after the time prescribed in this chapter
and refuses to file such return within thirty days after having been notified by the tax
commissioner to do so, any judge of the district court, upon petition of the tax commissioner,
shall issue a writ of mandamus requiring such person to file a return. The order or notice upon
the petition shall be returnable not more than ten days after the filing of the petition. The petition
must be heard and determined on the return day, or on such day thereafter as the court shall fix,
having regard to the speediest possible determination of the case consistent with the rights of
the parties. The judgment must include costs in favor of the prevailing party. All writs and
process may be issued from the
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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 § 57-38-47, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-47.