N.D. Admin. Code 81-08-01-01
Current through Supplement No. 394, October, 2024
No source note shall be deemed a promulgation by the tax commissioner as to the purpose, scope, or effect of any section of this article to which such source note relates. For this purpose "source note" includes any citation to "general authority" or "law implemented" that follows any section of this article.
General Authority: NDCC 57-61-08
Law Implemented: NDCC 57-61
N.D. Admin Code 81-08-01-01