North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-01.1 - Practice and Procedure
Chapter 81-01.1-01 - General Provisions
Section 81-01.1-01-02.1 - Computation of time for response - Service by mail - Effect of mail refusal

1. In computing any period of time prescribed or allowed by this title, the day of the act, event, or default from which the designated period of time begins to run may not be included. The last day of the period so computed must be included, unless it is a Saturday, a Sunday, or a legal holiday, in which event the period runs until the end of the next day which is not a Saturday, a Sunday, or a legal holiday. When the period of time prescribed or allowed is less than seven days, intermediate Saturdays, Sundays, and legal holidays must be excluded in the computation.

2. Whenever a party has the right or is required to do some act or take some proceedings within a prescribed period after the service of a notice or other paper upon the party and the notice or paper is served upon the party by mail, three days must be added to the prescribed period, or six days if mailed out of state.

3. If a notice or other process is mailed with delivery restricted and requiring a receipt signed by the addressee, the addressee's refusal to accept the mail constitutes delivery. Return of the mail bearing an official indication on the cover that delivery was refused by the addressee is prima facie evidence of the refusal.

4. Any notice or statement will be considered as mailed if sent by facsimile transmission or common carrier delivery service, including, but not limited to, united parcel service or federal express.

5. The date of any notice or statement will be considered the date of mailing as evidenced by date of certified mail, affidavit of mailing, or postmark.