Every individual to whom the director delegates the function of enforcing any of the provisions of the Tax Administration Act:
A. shall be furnished with credentials identifying him; and
B. may request the assistance of any sheriff or deputy sheriff or of the state police in order to perform his 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.