North Dakota Code 57-39.2-21 – General powers
1. The commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income and receipts of any taxpayer, has power to examine or cause to be examined by any agent or representative designated by the commissioner books, papers, records, or memoranda; to require by subpoena the attendance and testimony of witnesses; to issue and sign subpoenas; to administer oaths; to examine witnesses and receive evidence; and to compel witnesses to produce for examination books, papers, records, and documents relating to any matter which the commissioner has the authority to investigate or determine.
Terms Used In North Dakota Code 57-39.2-21
- Depose: includes every mode of written statement under oath or affirmation. See North Dakota Code 1-01-49
- Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
- Subpoena: A command to a witness to appear and give testimony.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
2. If the commissioner finds the taxpayer has made a fraudulent return, the costs of said hearing must be taxed to the taxpayer. In all other cases the cost must be paid by the state.
3. The fees and mileage to be paid witnesses and taxed as costs must be the same as prescribed by law in proceedings in the district court of this state in civil cases. All costs must be taxed in the manner provided by law in proceedings in civil cases. When the costs are taxed to the taxpayer, they must be added to the taxes assessed against said taxpayer and must be collected in the same manner. Costs taxed to the state must be certified by the commissioner to the state treasurer, who shall issue warrants for the amount of said costs.
4. In cases of disobedience to a subpoena, the commissioner may invoke the aid of any court of competent jurisdiction in requiring the attendance and testimony of witnesses and production of records, books, papers, and documents, and such court may issue an order requiring the person to appear before the commissioner and give evidence or produce records, books, papers, and documents, as the case may be, and any failure to obey such order of court may be punished by the court as contempt thereof.
5. Testimony on hearings before the commissioner may be taken by a deposition as in civil cases, and any person may be compelled to appear and depose in the same manner as witnesses may be compelled to appear and testify as hereinbefore provided.