North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-01.1 - Practice and Procedure
Chapter 81-01.1-02 - Administrative Hearings
Section 81-01.1-02-04 - Place of formal hearing
Universal Citation: ND Admin Code ยง 81-01.1-02-04
Current through Supplement No. 394, October, 2024
All formal hearings, regardless of the taxpayer's residence, must be held at the office of the tax commissioner or any other location in the State Capitol, Bismarck, North Dakota, as designated by the hearing officer.
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.
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