North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-01.1-04-02
Definitions
For purposes of this chapter, these terms shall be defined as follows:
# 1.
"Data base management system" means a software system that controls, relates, retrieves, and provides accessibility to data stored in a data base.
# 2.
"Electronic data interchange" or "EDI" means the computer-to-computer exchange of business transactions in a standardized structured electronic format.
# 3.
"Hardcopy" means any documents, records, reports, or other data printed on paper.
# 4.
"Machine-sensible record" means a collection of related information in an electronic format. Machine-sensible records do not include hard-copy records that are created or recorded on paper or stored in or by an imaging system such as microfilm, microfiche, or storage-only imaging systems.
# 5.
"Storage-only imaging system" means a system of computer hardware and software that provides for the storage, retention, and retrieval of documents originally created on paper. It does not include any system, or part of a system, that manipulates or processes any information or data contained on the document in any manner other than to reproduce the document in hardcopy or as an optical image.
# 6.
"Taxpayer" as used in this chapter means an individual, partnership, firm, corporation, joint venture, association, estate, fiduciary, trust receiver, or any other group or combination acting as a unit and the plural as well as the singular number who is or may be required to file a tax return under North Dakota Century Code title 57 or who has or may have information relating to any matter which the tax commissioner deems relevant to a determination of tax liability under North Dakota Century Code title 57.
Amendment history
History: Effective June 1, 2002. 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