N.D. Admin. Code 81-01.1-01-10

Current through Supplement No. 395, January, 2025

Section 81-01.1-01-10 - Waiver of penalty and interest based on written opinion signed by a division director or section supervisor

An opinion signed by the division director or section supervisor, as identified in article 81-01, is not binding. However, if the taxpayer can produce the letter requesting the opinion and the written opinion and can demonstrate detrimental reliance on such advice, good cause will exist to waive one hundred percent of the penalty and two-thirds of the interest on the assessment.

N.D. Admin Code 81-01.1-01-10

Effective May 1, 1991.

General Authority: NDCC 28-32-02

Law Implemented: NDCC 57-01-02