Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-01.1 - Practice and Procedure
Chapter 81-01.1-02 - Administrative Hearings
Section 81-01.1-02-04 - Place of formal hearing

N.D. Admin. Code 81-01.1-02-04

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Current through Supplement No. 394, October, 2024
Section 81-01.1-02-04 - Place of formal hearing

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.

N.D. Admin Code 81-01.1-02-04

Effective July 1, 1985; amended effective November 1, 1991.

General Authority: NDCC 28-32-02

Law Implemented: NDCC 57-01-02