North Dakota · Regulations
Chapter 81-01.1-01 — General Provisions
14 sections
14 sections
- NDAC 81-01.1-01-01Applicability
- NDAC 81-01.1-01-02Definitions
- NDAC 81-01.1-01-02.1Computation of time for response - Service by mail - Effect of mail refusal
- NDAC 81-01.1-01-03Examination or investigation for purposes of an audit
- NDAC 81-01.1-01-04Audit requests - Enforcement
- NDAC 81-01.1-01-05Time for completion of an audit
- NDAC 81-01.1-01-06Protest of notice of determination or refund change
- NDAC 81-01.1-01-07Response to statement of grounds
- NDAC 81-01.1-01-08Notice of reconsideration
- NDAC 81-01.1-01-09Waiver of interest and penalty - Waiver of interest in certain circumstances
- NDAC 81-01.1-01-10Waiver of penalty and interest based on written opinion signed by a division
- NDAC 81-01.1-01-11Opinion of the tax commissioner
- NDAC 81-01.1-01-12Tape recordings
- NDAC 81-01.1-01-13Reaudit