N.D. Cent. Code § 57-38-46
Current through the 2023 Legislative Sessions
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.
N.D.C.C. § 57-38-46