Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-01 - General Administration
Chapter 81-01-01 - Organization of Department
Section 81-01-01-01 - Definitions

N.D. Admin. Code 81-01-01-01

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Current through Supplement No. 394, October, 2024
Section 81-01-01-01 - Definitions

For the purposes of title 81, the terms "North Dakota tax department" and "tax department" mean the office of the tax commissioner or the tax commissioner of North Dakota as provided in North Dakota Century Code chapter 57-01 and section 2 of article V of the Constitution of North Dakota.

N.D. Admin Code 81-01-01-01

Amended by Administrative Rules Supplement 2016-361, July 2016, effective 7/1/2016.

General Authority: NDCC 28-32-02

Law Implemented: NDCC 57-01; NDCon V, § 12