North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-01 - General Administration
Chapter 81-01-01 - Organization of Department
Section 81-01-01-01 - Definitions
Universal Citation: ND Admin Code ยง 81-01-01-01
Current through Supplement No. 394, October, 2024
For the purposes of title 81, the terms "North Dakota tax department" and "tax department" mean the office of the tax commissioner or the tax commissioner of North Dakota as provided in North Dakota Century Code chapter 57-01 and section 2 of article V of the Constitution of North Dakota.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 57-01; NDCon V, § 12
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