North Dakota Statutes
§ 57-63-09 — Commissioner to administer chapter
1.The commissioner is charged with the administration of this chapter and shall enforce
the assessment, levy, and collection of assessments imposed under this chapter.
2.For the purpose of ascertaining the correctness of a return or for the purpose of
ascertaining the number of licensed beds of a facility, the commissioner shall examine
or cause to be examined by an agent or representative designated by the
commissioner any books, papers, records, or memoranda; require by subpoena the
attendance and testimony of witnesses; issue and sign subpoenas; administer oaths;
examine witnesses and receive evidence; and compel witnesses to produce for
examination books, papers, records, and documents relating to any matter which the
commissioner has the authority to investigate or determine.
3.If
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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 commissioner