NDAC 81-08-01-01
Source note not part of rule
Cite as N.D. Admin. Code § 81-08-01-01
No source note shall be deemed a promulgation by the tax commissioner as to the purpose, scope,
or effect of any section of this article to which such source note relates. For this purpose "source note"
includes any citation to "general authority" or "law implemented" that follows any section of this article.