North Dakota Statutes
§ 57-39.2-17 — Service of notice
North Dakota § 57-39.2-17
This text of North Dakota § 57-39.2-17 (Service of notice) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-39.2-17 (2026).
Text
Any notice authorized or required under the provisions of this chapter may be given by
mailing the notice to the person for whom it is intended by first-class mail with proof of mailing
addressed to the person at the address given in the last return filed by that person under the
provisions of this chapter, or if no return has been filed, then by mailing the notice to the
person's last known address with proof of mailing. Mailing of the notice in the manner
prescribed by this section is presumptive evidence the notice was received by the person to
whom the notice is addressed.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-39.2-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.2-17.