North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-01.1 - Practice and Procedure
Chapter 81-01.1-01 - General Provisions
Section 81-01.1-01-12 - Tape recordings
Universal Citation: ND Admin Code ยง 81-01.1-01-12
Current through Supplement No. 394, October, 2024
A taxpayer or the tax department may record, electronically or otherwise, any audit conference or meeting. However, prior to such recording, advance notice must be given of the intent to record.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 57-01-02
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