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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-01.1-03-01

Public notice and hearing on proposed rules

Official textlegis.nd.govlast amended

The tax commissioner must give public notice of intent to amend or create rules.

# 1.

The tax commissioner must schedule a public hearing and notify the public of the date, time, and place of such hearing by publishing a legal notice twice in all daily newspapers of North Dakota. The first notice must be at least thirty days prior to the date scheduled for the hearing. In addition, the tax commissioner will supply copies of the proposed rules to any person whose name is on a permanent mailing list. Any person who wishes to be placed on the permanent mailing list for rules, must notify the tax commissioner in writing.

# 2.

The hearing must be held at the office of the tax commissioner, state capitol, Bismarck, North Dakota.

# 3.

Any member of the public may obtain a copy of the proposed rules free of cost by contacting the office of the tax commissioner.

# 4.

Any member of the public may attend the hearing and may testify for or against the proposed rules.

# 5.

The tax commissioner may appoint a hearing officer to preside at the hearing.

# 6.

A record must be made of the public hearing by use of an electronic recording device or by a qualified court reporter, and the testimony will be transcribed for the purpose of permanent record.

Amendment history

History: Effective July 1, 1985; amended effective March 1, 1990. General Authority: NDCC 28-32-02 Law Implemented: NDCC 57-01-02 1

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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