North Dakota Statutes
§ 57-38-56 — Powers of tax commissioner
North Dakota § 57-38-56
This text of North Dakota § 57-38-56 (Powers of tax commissioner) 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 § 57-38-56 (2026).
Text
The tax commissioner is charged with the administration of this chapter and shall enforce
the assessment, levy, and collection of taxes imposed under this chapter. The tax commissioner
has power to examine, or cause to be examined by any agent or representative designated by
the tax commissioner for that purpose, any books, papers, records, or memoranda bearing upon
the matters required to be included in any return or report under this chapter, and may require
the attendance of the taxpayer or of any other person having knowledge in the premises, and
may take testimony and require proof material for the tax commissioner's information. The tax
commissioner may prescribe all rules, not inconsistent with the provisions of this chapter,
necessary and advisable for its detailed and efficient ad
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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 § 57-38-56, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-56.