N.D. Cent. Code § 57-38-53
Current through 2023 Legislative Sessions
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.
N.D.C.C. § 57-38-53