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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-38-53

Oath and acknowledgment

Official textlegis.nd.gov

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.

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In this chapter (40 sections)
  1. 57-38-35.1 · Minimum refunds and collections - Application of refunds
  2. 57-38-35.2 · Interest payments
  3. 57-38-36 · When payment of tax may be made in quarterly installments
  4. 57-38-37 · Receipt
  5. 57-38-38 · Tax commissioner to audit returns and assess tax
  6. 57-38-39 · Deficiency, protest, and appeal
  7. 57-38-40 · Claim for credit or refund
  8. 57-38-40.1 · Income tax refund reserve
  9. 57-38-41 · Appeal
  10. 57-38-42 · Information at the source
  11. 57-38-43 · Interest on delinquent tax
  12. 57-38-44 · Tax a personal debt
  13. 57-38-45 · Interest and penalties
  14. 57-38-46 · Certificate of tax commissioner prima facie evidence
  15. 57-38-47 · Mandamus to compel filing return
  16. 57-38-48 · Lien of tax
  17. 57-38-49 · Preservation of lien
  18. 57-38-50 · Satisfaction of lien
  19. 57-38-51 · Enforcement of lien
  20. 57-38-52 · Field auditors
  21. 57-38-53 · Oath and acknowledgment
  22. 57-38-54 · Publication of statistics
  23. 57-38-55 · Disposition of revenues
  24. 57-38-56 · Powers of tax commissioner
  25. 57-38-57 · Secrecy as to returns - Penalty
  26. 57-38-58 · Definitions
  27. 57-38-59 · Withholding from wages of employees - Penalty
  28. 57-38-59.1 · Reciprocal arrangement with other states for withholding…
  29. 57-38-59.2 · Withholding of lottery winnings
  30. 57-38-60 · Employer's returns and remittances
  31. 57-38-60.1 · Corporate officer liability
  32. 57-38-60.2 · Governor and manager liability
  33. 57-38-60.3 · Liability of a general partner in a limited liability…
  34. 57-38-61 · Provisions of chapter applicable
  35. 57-38-62 · Payment of estimated income tax
  36. 57-38-63 · Due date for payment of estimated income tax
  37. 57-38-64 · Application for quick refund of overpaid estimated tax by a…
  38. 57-38-65 · Exemption
  39. 57-38-66 · Business and corporation privilege tax
  40. 57-38-67 · Definitions applicable to sections 57-38-67 through 57-38-70
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