N.D. Admin. Code § 81-01-02-01
Source note not part of rule
Source notes consist ofcitations to general authority and law implemented found after each section in this title. The source notes are not deemed a part of the promulgation by the tax commissioner as to the purpose, scope, or effect of any section of this title to which that source note relates.
Amendment history
History: Effective June 1, 1984. General Authority: NDCC 57-37.1, 57-39.2, 57-40.2, 57-40.3-12, 57-43.1, 57-43.2, 57-55-09 Law Implemented: NDCC 57-37.1, 57-39.2, 57-40.2, 57-40.3-12, 57-43.1, 57-43.2, 57-55
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