N.D. Cent. Code § 57-38-51
Current through the 2023 Legislative Sessions
The attorney general, upon the request of the tax commissioner, shall bring suit without bond, to enforce payment of any taxes and penalties, and to foreclose any lien provided for in this chapter, and, in such action, the attorney general shall have the assistance of the state's attorney of the county in which the action is brought. The foregoing remedy of the state is cumulative and no action taken by the tax commissioner or attorney general may be construed to be an election on the part of the state or any of its officers to pursue any remedy to the exclusion of any other remedy provided by law for the enforcement or collection of an income tax or penalty or interest.
N.D.C.C. § 57-38-51