North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38-46
Certificate of tax commissioner prima facie evidence
Official textlegis.nd.gov
The certificate of the tax commissioner to the effect that a tax has not been paid, or that a return has not been filed, or that information has not been supplied, as required by or under the provisions of this chapter, is prima facie evidence that such tax has not been paid, that such return has not been filed, or that such information has not been supplied.
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In this chapter (40 sections)
- 57-38-34.1 · Optional card income tax return
- 57-38-34.3 · Optional contributions to nongame wildlife fund
- 57-38-34.4 · Requirement to report federal changes
- 57-38-34.5 · Optional contributions to centennial tree program trust…
- 57-38-34.6 · Optional contributions to trees for North Dakota program…
- 57-38-34.7 · Optional contributions to veterans' postwar trust fund
- 57-38-35 · Payment of tax
- 57-38-35.1 · Minimum refunds and collections - Application of refunds
- 57-38-35.2 · Interest payments
- 57-38-36 · When payment of tax may be made in quarterly installments
- 57-38-37 · Receipt
- 57-38-38 · Tax commissioner to audit returns and assess tax
- 57-38-39 · Deficiency, protest, and appeal
- 57-38-40 · Claim for credit or refund
- 57-38-40.1 · Income tax refund reserve
- 57-38-41 · Appeal
- 57-38-42 · Information at the source
- 57-38-43 · Interest on delinquent tax
- 57-38-44 · Tax a personal debt
- 57-38-45 · Interest and penalties
- 57-38-46 · Certificate of tax commissioner prima facie evidence
- 57-38-47 · Mandamus to compel filing return
- 57-38-48 · Lien of tax
- 57-38-49 · Preservation of lien
- 57-38-50 · Satisfaction of lien
- 57-38-51 · Enforcement of lien
- 57-38-52 · Field auditors
- 57-38-53 · Oath and acknowledgment
- 57-38-54 · Publication of statistics
- 57-38-55 · Disposition of revenues
- 57-38-56 · Powers of tax commissioner
- 57-38-57 · Secrecy as to returns - Penalty
- 57-38-58 · Definitions
- 57-38-59 · Withholding from wages of employees - Penalty
- 57-38-59.1 · Reciprocal arrangement with other states for withholding…
- 57-38-59.2 · Withholding of lottery winnings
- 57-38-60 · Employer's returns and remittances
- 57-38-60.1 · Corporate officer liability
- 57-38-60.2 · Governor and manager liability
- 57-38-60.3 · Liability of a general partner in a limited liability…