Enforcement officials

Every individual to whom the secretary delegates the function of enforcing any of the provisions of the Tax Administration Act: A. shall be furnished with credentials identifying the secretary's delegate; and B. may request the assistance of any sheriff or deputy sheriff or of the state police in order to perform the delegate's duties, which assistance shall be afforded in appropriate circumstances. History: 1953 Comp., § 72-13-91, enacted by Laws 1965, ch. 248, § 82; 1979, ch. 144, § 64; 2025, ch. 130, § 35.