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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-01.1-02-05

Appointment of hearing officer - Powers

Official textlegis.nd.govlast amended

# 1.

If a taxpayer requests an independent hearing officer within thirty days of the filing of a complaint, the tax commissioner shall appoint an independent hearing officer and shall notify the taxpayer and a representative of the tax commissioner. If no answer is filed, the tax commissioner may appoint an independent hearing officer or consider the matter a default matter and proceed accordingly. After the filing of a complaint, the service of a notice of intent to proceed to hearing, and the filing of an answer, the tax commissioner shall appoint an independent hearing officer no later than forty-five days before the hearing and shall notify the taxpayer and representative of the tax commissioner.

# 2.

A person appointed as a hearing officer may: a. Issue subpoenas. b. Administer oaths. c. Regulate the course of the hearing to assure that it proceeds in an orderly fashion. d. Rule on offers of proof and receive relevant evidence. e. Elicit all facts necessary to clearly present the issues. The hearing officer may examine or cross-examine witnesses in order to develop and clarify the facts and issues. f. Exclude evidence which is cumulative or repetitious. g. Order or allow discovery proceedings and set and regulate time limits for obtaining and exchanging information. h. Hold appropriate conferences before or during hearing. A summary of the conference must be made by the hearing officer either in writing or orally as part of the hearing record. i. Dispose of procedural matters and rule upon procedural motions. j. Authorize any party to furnish and serve designated late filed exhibits within thirty days after the hearing is adjourned. k. Request or allow the filing of briefs by the parties and set a time limit during which the briefs must be filed.

# (1)

The hearing officer, at that officer's discretion, may extend the due date of the briefs for good cause. An extension must be requested and responded to in writing.

# (2)

Any party who does not file a brief on or before the initial or extended due date forfeits the right to do so. l. Allow any party to the proceedings to file proposed findings of fact, conclusions of law, and decision. The proposal must be filed with the tax commissioner within a reasonable time after the date of the formal hearing. m. Grant or deny continuances or postponements. n. Take any other action necessary to discharge the duties vested in the tax commissioner and the appointed hearing officer and which is consistent with the statutes and rules under which the tax commissioner operates.

# 3.

A person appointed as a hearing officer shall: a. Issue a notice of hearing and specification of issues. If the tax commissioner has already issued a specification of issues, the hearing officer may amend it. b. Issue recommended findings of fact and conclusions of law, and a recommended order.

Amendment history

History: Effective July 1, 1985; amended effective May 1, 1991; November 1,1991. General Authority: NDCC 28-32-02 Law Implemented: NDCC 57-01-02

Source: view the official PDF

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In this article (34 sections)
  1. 81-01.1-01-01 · Applicability
  2. 81-01.1-01-02 · Definitions
  3. 81-01.1-01-02.1 · Computation of time for response - Service by mail -…
  4. 81-01.1-01-03 · Examination or investigation for purposes of an audit
  5. 81-01.1-01-04 · Audit requests - Enforcement
  6. 81-01.1-01-05 · Time for completion of an audit
  7. 81-01.1-01-06 · Protest of notice of determination or refund change
  8. 81-01.1-01-07 · Response to statement of grounds
  9. 81-01.1-01-08 · Notice of reconsideration
  10. 81-01.1-01-09 · Waiver of interest and penalty - Waiver of interest in…
  11. 81-01.1-01-10 · Waiver of penalty and interest based on written opinion…
  12. 81-01.1-01-11 · Opinion of the tax commissioner
  13. 81-01.1-01-12 · Tape recordings
  14. 81-01.1-01-13 · Reaudit
  15. 81-01.1-02-01 · Formal hearing before tax commissioner
  16. 81-01.1-02-02 · Taxpayer right to administrative hearing on refund issue
  17. 81-01.1-02-02.1 · Complaint - Time for filing - Extensions granted
  18. 81-01.1-02-03 · Notice of intent to proceed to hearing - Answer - Time…
  19. 81-01.1-02-03.1 · Rules governing administrative proceedings
  20. 81-01.1-02-04 · Place of formal hearing
  21. 81-01.1-02-05 · Appointment of hearing officer - Powers
  22. 81-01.1-02-06 · Time for hearing
  23. 81-01.1-02-07 · Persons authorized to represent taxpayer
  24. 81-01.1-03-01 · Public notice and hearing on proposed rules
  25. 81-01.1-04-01 · Purpose
  26. 81-01.1-04-02 · Definitions
  27. 81-01.1-04-03 · Recordkeeping requirements - General
  28. 81-01.1-04-04 · Recordkeeping requirements - Machine-sensible records
  29. 81-01.1-04-05 · Records maintenance requirements
  30. 81-01.1-04-06 · Access to machine-sensible records
  31. 81-01.1-04-07 · Taxpayer responsibility and discretionary authority
  32. 81-01.1-04-08 · Alternative storage media
  33. 81-01.1-04-09 · Effect on hardcopy recordkeeping requirements
  34. 81-01.1-04-10 · Records retention - Time period
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