81-07.1-01-01

N.D. Admin. Code § 81-07.1-01-01

Terms and Phrases

Effective Nov 1, 1991General Authority: NDCC 57-37.1-17; Law Implemented: NDCC 57-37.1-01Tax Commissioner

Terms and phrases used in this article have the same meaning as those under North Dakota Century Code section 57-37.1-01.

History: Effective June 1, 1984; amended effective November 1, 1991.

General Authority: NDCC 57-37.1-17

Law Implemented: NDCC 57-37.1-01