81-01.1-02-04. Place of formal hearing.

All formal hearings, regardless of the taxpayer's residence, must be held at the office of the tax commissioner or any other location in the State Capitol, Bismarck, North Dakota, as designated by the hearing officer.

History: Effective July 1, 1985; amended effective November 1, 1991.

General Authority: NDCC 28-32-02

Law Implemented: NDCC 57-01-02