N.D. Cent. Code § 57-39.2-19: Commissioner to administer chapter

The commissioner is hereby charged with the administration of this chapter and the taxes imposed thereby. Such commissioner may prescribe all rules and regulations not inconsistent with the provisions of this chapter, necessary and advisable for its detailed administration and to effectuate the purposes, including the right to provide for the issuance and sale by the state of coupons covering the amount of tax or taxes to be paid under this chapter, if such method is deemed advisable by said commissioner.