North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-01.1 - Practice and Procedure
Chapter 81-01.1-02 - Administrative Hearings
Section 81-01.1-02-02 - Taxpayer right to administrative hearing on refundissue

If the tax commissioner denies any portion of a taxpayer's request for a refund, the taxpayer has the right to protest and the right to administrative review only when such protest or review is specifically provided by the statutes governing the specific tax type. When there is no specific statutory provision giving a taxpayer the right of administrative review, the decision by the tax commissioner is final and irrevocable.

General Authority: NDCC 28-32-02

Law Implemented: NDCC 57-01-02