N.D. Admin. Code 81-01.1-01-08
Current through Supplement No. 395, January, 2025
In reference to notices sent pursuant to North Dakota Century Code sections 57-38-39 and 57-38-40 and sections 81-09-02-02 and 81-09-02-03, the tax commissioner shall issue a notice of reconsideration within nine months of the final statement of grounds, plus any mutually agreed extensions. If a notice of reconsideration is sent later than nine months, plus agreed extensions, after the statement of grounds, subsection 2 of section 81-01.1-01-09 applies.
N.D. Admin Code 81-01.1-01-08
General Authority: NDCC 28-32-02
Law Implemented: NDCC 57-01-02, 57-01-11