North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-01.1 - Practice and Procedure
Chapter 81-01.1-01 - General Provisions
Section 81-01.1-01-01 - Applicability
Universal Citation: ND Admin Code ยง 81-01.1-01-01
Current through Supplement No. 394, October, 2024
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.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 57-01-02
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