North Dakota Code 57-38-46 – Certificate of tax commissioner prima facie evidence
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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.
Terms Used In North Dakota Code 57-38-46
- 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.