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.
N.D. Cent. Code § 57-38-53
Oath and acknowledgment
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.