NDAC 81-01-02-01
Source note not part of rule
Cite as N.D. Admin. Code § 81-01-02-01
Source notes consist ofcitations to general authority and law implemented found after each section
in this title. The source notes are not deemed a part of the promulgation by the tax commissioner as to
the purpose, scope, or effect of any section of this title to which that source note relates.