North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-01.1-01-10
Waiver of penalty and interest based on written opinion signed by a division director or section supervisor
Official textlegis.nd.govlast amended
An opinion signed by the division director or section supervisor, as identified in article 81-01, is not binding. However, if the taxpayer can produce the letter requesting the opinion and the written opinion and can demonstrate detrimental reliance on such advice, good cause will exist to waive one hundred percent of the penalty and two-thirds of the interest on the assessment.
Amendment history
History: Effective May 1, 1991. General Authority: NDCC 28-32-02 Law Implemented: NDCC 57-01-02
Source: view the official PDF
In this article (34 sections)
- 81-01.1-01-01 · Applicability
- 81-01.1-01-02 · Definitions
- 81-01.1-01-02.1 · Computation of time for response - Service by mail -…
- 81-01.1-01-03 · Examination or investigation for purposes of an audit
- 81-01.1-01-04 · Audit requests - Enforcement
- 81-01.1-01-05 · Time for completion of an audit
- 81-01.1-01-06 · Protest of notice of determination or refund change
- 81-01.1-01-07 · Response to statement of grounds
- 81-01.1-01-08 · Notice of reconsideration
- 81-01.1-01-09 · Waiver of interest and penalty - Waiver of interest in…
- 81-01.1-01-10 · Waiver of penalty and interest based on written opinion…
- 81-01.1-01-11 · Opinion of the tax commissioner
- 81-01.1-01-12 · Tape recordings
- 81-01.1-01-13 · Reaudit
- 81-01.1-02-01 · Formal hearing before tax commissioner
- 81-01.1-02-02 · Taxpayer right to administrative hearing on refund issue
- 81-01.1-02-02.1 · Complaint - Time for filing - Extensions granted
- 81-01.1-02-03 · Notice of intent to proceed to hearing - Answer - Time…
- 81-01.1-02-03.1 · Rules governing administrative proceedings
- 81-01.1-02-04 · Place of formal hearing
- 81-01.1-02-05 · Appointment of hearing officer - Powers
- 81-01.1-02-06 · Time for hearing
- 81-01.1-02-07 · Persons authorized to represent taxpayer
- 81-01.1-03-01 · Public notice and hearing on proposed rules
- 81-01.1-04-01 · Purpose
- 81-01.1-04-02 · Definitions
- 81-01.1-04-03 · Recordkeeping requirements - General
- 81-01.1-04-04 · Recordkeeping requirements - Machine-sensible records
- 81-01.1-04-05 · Records maintenance requirements
- 81-01.1-04-06 · Access to machine-sensible records
- 81-01.1-04-07 · Taxpayer responsibility and discretionary authority
- 81-01.1-04-08 · Alternative storage media
- 81-01.1-04-09 · Effect on hardcopy recordkeeping requirements
- 81-01.1-04-10 · Records retention - Time period