81-01.1-02-06

N.D. Admin. Code § 81-01.1-02-06

Time for Hearing

Effective May 1, 1991General Authority: NDCC 28-32-02; Law Implemented: NDCC 57-01-02Tax Commissioner

81-01.1-02-06. Time for hearing.

A hearing date must be scheduled for not more than eighteen months from receipt of the complaint. However, reasonable extensions shall be available from the hearing officer.

History: Effective May 1, 1991.

General Authority: NDCC 28-32-02

Law Implemented: NDCC 57-01-02