GroundRules
N.D. Cent. Code § 57-38-53: Oath and acknowledgment
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-38 Income Tax
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.
Collected 2026-09-02T21:04:14Z. Source file · JSON