North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-60-11 — Appeal from decision of commissioner
Any person aggrieved because of any action or decision of the commissioner under the
provisions of this chapter may within fifteen days of written notification thereof from the
commissioner make application in writing to the commissioner for a hearing to be governed by
the provisions of chapter 28 -32 and may appeal the commissioner's decision following such
hearing to the district court of Burleigh County as provided in chapter 28-32.
Source: official text