North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-01.1 - Practice and Procedure
Chapter 81-01.1-01 - General Provisions
Section 81-01.1-01-10 - Waiver of penalty and interest based on written opinion signed by a division director or section supervisor
Universal Citation: ND Admin Code ยง 81-01.1-01-10
Current through Supplement No. 394, October, 2024
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.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 57-01-02
Disclaimer: These regulations may not be the most recent version. North Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
