North Dakota Statutes
§ 57-61-07 — Appeal from decision of tax commissioner
Any person aggrieved because of any action or decision of the tax commissioner under the
provisions of sections 57-61-01 through 57-61-08 may within fifteen days of written notification
thereof from the commissioner make application in writing to the commissioner for a hearing to
be governed by the provisions of chapter 28-32 and may appeal the commissioner's decision
following such hearing to the district court of Burleigh County as provided in chapter 28-32.
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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 commissioner