Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-01.1 - Practice and Procedure
Chapter 81-01.1-01 - General Provisions
Section 81-01.1-01-01 - Applicability

N.D. Admin. Code 81-01.1-01-01

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Current through Supplement No. 395, January, 2025
Section 81-01.1-01-01 - Applicability

This article applies to practice and procedure before the tax commissioner unless rendered inconsistent by a specific statute or rule, in which instance the more specific statute or rule will apply.

N.D. Admin Code 81-01.1-01-01

Effective July 1, 1985.

General Authority: NDCC 28-32-02

Law Implemented: NDCC 57-01-02