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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-01.1-04-01

Purpose

Official textlegis.nd.govlast amended

The purpose of this regulation is to define the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information. It is also the purpose of the regulation to address these requirements where all or a part of the taxpayer's records are received, created, maintained, or generated through various computer, electronic, and imaging processes and systems.

Amendment history

History: Effective June 1, 2002. 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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