North Dakota Statutes
§ 57-38-53 — Oath and acknowledgment
North Dakota § 57-38-53
This text of North Dakota § 57-38-53 (Oath and acknowledgment) 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 § 57-38-53 (2026).
Text
The tax commissioner, and such other officers as the tax commissioner may designate, has
the power to administer an oath to any person, or to take the acknowledgment of any person, in
respect to any return or report required by this chapter, or by the rules and regulations of the tax
commissioner.
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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 § 57-38-53, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-53.