TITLE 44

Taxation

CHAPTER 44-11.1

Political Organization Tax

SECTION 44-11.1-15



   § 44-11.1-15  Enforcement of summons.

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Whenever any person or political organization summoned under the provision of

§§ 44-11.1-13 and 44-11.1-14 neglects or refuses to obey the summons

or to give testimony or to answer interrogatories as required, the tax

administrator may apply to the sixth division of the district court for a

citation against that person or political organization as for a contempt. Any

judge of the court may hear the application and, if satisfactory proof is made,

shall issue a citation for the arrest of the person, or of any officer of the

political organization, and upon the person or officer being brought before the

judge, he or she shall proceed to a hearing of the case; and upon the hearing

the judge shall have power to make an order that he or she deems proper. A

party aggrieved by an order of the court may appeal the order to the supreme

court in accordance with the procedures contained in the rules of appellate

procedure of the supreme court.



History of Section.

(P.L. 2010, ch. 136, § 1.)