North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-01.1 - Practice and Procedure
Chapter 81-01.1-02 - Administrative Hearings
- Section 81-01.1-02-01 - Formal hearing before tax commissioner
- Section 81-01.1-02-02 - Taxpayer right to administrative hearing on refundissue
- Section 81-01.1-02-02.1 - Complaint - Time for filing - Extensions granted
- Section 81-01.1-02-03 - Notice of intent to proceed to hearing - Answer - Time for filing
- Section 81-01.1-02-03.1 - Rules governing administrative proceedings
- Section 81-01.1-02-04 - Place of formal hearing
- Section 81-01.1-02-05 - Appointment of hearing officer - Powers
- Section 81-01.1-02-06 - Time for hearing
- Section 81-01.1-02-07 - Persons authorized to represent taxpayer
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