{"data":{"id":"us-nd/n.d.-cent.-code-57-38-53","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38-53","heading":"Oath and acknowledgment","body":"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.","path":["Title 57 Taxation","Chapter 57-38 Income Tax"],"source_url":"https://ndlegis.gov/cencode/t57c38.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"91564fb7ec2002225c8c020a2f06560f128c2045bbff9aa75c8ee10df0c603f8","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38-52","next":"us-nd/n.d.-cent.-code-57-38-54"},"notice":"GroundRules: Original legal text. Not legal advice."}