81-01.1-02-01

N.D. Admin. Code § 81-01.1-02-01

Formal Hearing Before Tax Commissioner

Effective Jul 1, 1985General Authority: NDCC 28-32-02; Law Implemented: NDCC 57-01-02Tax Commissioner

81-01.1-02-01. Formal hearing before tax commissioner.

When provided by statute, a taxpayer may request a formal hearing before the tax commissioner.

History: Effective July 1, 1985.

General Authority: NDCC 28-32-02

Law Implemented: NDCC 57-01-02