North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-01-01-01
Definitions
Official textlegis.nd.govlast amended
For the purposes of title 81, the terms "North Dakota tax department" and "tax department" mean the office of the tax commissioner or the tax commissioner of North Dakota as provided in North Dakota Century Code chapter 57-01 and section 2 of article V of the Constitution of North Dakota.
Amendment history
History: Amended effective July 1, 2016. General Authority: NDCC 28-32-02 Law Implemented: NDCC 57-01; NDCon V, § 12
Source: view the official PDF
In this article (4 sections)
- 81-01-01-01 · Definitions
- 81-01-01-02 · Organization and functions of the North Dakota tax…
- 81-01-02-01 · Source note not part of rule
- 81-01-02-02 · Headnotes and cross-references not part of rule