Certificate of tax commissioner prima facie evidence

N.D. Cent. Code § 57-38-46
in effect
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57-38-46. Certificate of tax commissioner prima facie evidence 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-46Fetched: 10/16/2026

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N.D. Cent. Code § 57-38-46 — Certificate of tax commissioner prima facie evidence | North Dakota Century Code (Aug. 2026 snapshot) | Corpus