North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-08-01-02 — Headnote, cross-reference, and source note not part of rule

No headnote, source note, or cross -reference, whether designating an entire article, chapter, or section or any part thereof of this article shall constitute any part of a rule.

Last amended: General Authority: NDCC 57-61-08 Law Implemented: NDCC 57-61 1

Source: official text