N.D. Admin. Code 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.
N.D. Admin Code 81-01.1-01-12
General Authority: NDCC 28-32-02
Law Implemented: NDCC 57-01-02