N.D. Cent. Code § 57-37.1-17: Supervision by tax commissioner

1.The tax commissioner shall have complete supervision of the enforcement and collection of all taxes due under this chapter and shall make such rules as may be necessary for the interpretation and enforcement thereof. The tax commissioner may call upon other departments of the state government for cooperation and assistance in the enforcement and collection of these taxes and may employ such attorneys, examiners, and special agents as may be necessary to carry out the intent and the purposes of this chapter.

2.The duly promulgated federal estate tax rules and regulations apply to this chapter insofar as they are not inconsistent with any specific provision of this chapter or are not inconsistent with any rule duly promulgated by the tax commissioner.

3.The tax commissioner may prescribe such forms, application blanks, and printed matter as may be necessary for the carrying out and enforcement of this chapter. The tax commissioner also shall keep such records as are indicated by good accounting practice in such manner as to provide statistical information to the legislative assembly.