reglab/statecodes huggingface dataset:
North Dakota Administrative Code › Title 75.5 - Social Work Examiners, Board of › Article 75.5-02 - Licensure › Chapter 75.5-02-06.1 - CODE OF ETHICS › Section 75.5-02-06.1-01 - Ethical responsibilities to clients

Current through Supplement No. 393, July, 2024
The board adopts the national association of social workers
				  2017 code of ethics.
It is also a violation of the code of ethics for a social
				  worker licensed by the board to engage in any practices or treatments that
				  attempt to change or repair the sexual orientation or gender identity of
				  lesbian, gay, bisexual, transgender, and questioning individuals, commonly
				  referred to as conversion or reparative therapy.
As used in this section, "conversion therapy" means any
				  practices or treatments that seek to change an individual's sexual orientation
				  or gender identity, including efforts to change behaviors or gender expressions
				  or to eliminate or reduce sexual or romantic attractions or feelings toward
				  individuals of the same gender. Conversion or reparative therapy does not
				  include counseling that provides assistance to a person undergoing gender
				  transition, or counseling that provides acceptance, support, and understanding
				  of a person or facilitates a person's coping, social support, and identity
				  exploration and development, including sexual-orientation-neutral interventions
				  to prevent or address unlawful conduct or unsafe sexual practices, as long as
				  such counseling does not seek to change an individual's sexual orientation or
				  gender identity.
General Authority:
NDCC 43-41-09
Law Implemented:
NDCC
					 43-41-09
North Dakota Administrative Code › Title 75.5 - Social Work Examiners, Board of › Article 75.5-02 - Licensure › Chapter 75.5-02-06.1 - CODE OF ETHICS › Section 75.5-02-06.1-02

Current through Supplement No. 393, July, 2024
General Authority: NDCC 43-41-09
Law Implemented: NDCC 43-41-09
North Dakota Administrative Code › Title 75.5 - Social Work Examiners, Board of › Article 75.5-02 - Licensure › Chapter 75.5-02-06.1 - CODE OF ETHICS › Section 75.5-02-06.1-03

Current through Supplement No. 393, July, 2024
General Authority: NDCC 43-41-09
Law Implemented: NDCC 43-41-09
North Dakota Administrative Code › Title 75.5 - Social Work Examiners, Board of › Article 75.5-02 - Licensure › Chapter 75.5-02-06.1 - CODE OF ETHICS › Section 75.5-02-06.1-04

Current through Supplement No. 393, July, 2024
General Authority: NDCC 43-41-09
Law Implemented: NDCC 43-41-09
North Dakota Administrative Code › Title 75.5 - Social Work Examiners, Board of › Article 75.5-02 - Licensure › Chapter 75.5-02-06.1 - CODE OF ETHICS › Section 75.5-02-06.1-05

Current through Supplement No. 393, July, 2024
General Authority: NDCC 43-41-09
Law Implemented: NDCC 43-41-09
North Dakota Administrative Code › Title 75.5 - Social Work Examiners, Board of › Article 75.5-02 - Licensure › Chapter 75.5-02-07 - Disciplinary Action › Section 75.5-02-07-01 - Release of sanctions

Current through Supplement No. 393, July, 2024
When the board places on probation, suspends, or revokes a
				  license, the board shall provide a public notice of such actions in order to
				  further the cause of consumer protection. Such public notice must specify the
				  name of the licensee, action taken and code violations. Public notice must
				  include publication in the official newsletter of the board, notification of
				  the known licensee's employers, notification of DARS, and a news release issued
				  to the major regional newspaper where the licensee maintains an office.
General Authority: NDCC 43-41-09
Law Implemented: NDCC 43-41-09
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-01 - General Administration › Chapter 76-01-01 - Organization of Board › Section 76-01-01-01 - Organization of board of registration for professional soil classifiers

Current through Supplement No. 393, July, 2024
1.
History and function.
The 1973 legislative
				  session passed legislation regulating the profession of soil classifiers,
				  codified as North Dakota Century Code chapter   43-36. This chapter requires the
				  governor to appoint a state board of registration for professional soil
				  classifiers. The board regulates the profession of soil classifiers by
				  registering professional soil classifiers and certifying professional soil
				  classifiers-in-training.
2.
Board membership.
The board consists of five
				  members appointed by the governor. Three members are professional soil
				  classifiers. Members of the board serve five-year terms, and one term expires
				  each year.
3.
Secretary.
The secretary of the board is
				  elected from board membership and is responsible for administration of the
				  board's activities.
4.
Inquiries.
Inquiries regarding the board may
				  be addressed to the secretary:
Mr. Kenneth W. Thompson, Secretary
Board of Registration for Professional
Soil Classifiers
1141 12th Avenue West
Dickinson, North Dakota 58601
General Authority: NDCC 28-32-02.1
Law Implemented: NDCC 28-32-02.1
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-01 - Soils curriculum

Current through Supplement No. 393, July, 2024
An approved soils curriculum shall be a course of study
				  required to earn the bachelor of science degree with a major in soils at the
				  time of the applicant's graduation from the land grant college or university
				  awarding the applicant's degree, or a course of study at least equal to the
				  land grant college or university's curriculum if the degree is awarded by
				  another college or university.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC   43-36-12,
				    43-36-13
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-02 - Soil classifier-in-training application - Contents

Current through Supplement No. 393, July, 2024
The application for certification as a soil
				  classifier-in-training shall be accompanied by a certified copy of the official
				  transcript of credits for all degrees earned by the applicant. The applicant
				  shall have three references who shall submit written and signed statements as
				  to the applicant's character. The applicant shall provide a record and
				  description of employment service.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC   43-36-10
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-03 - Soil classifier application - Contents

Current through Supplement No. 393, July, 2024
The application for registration as a professional soil
				  classifier shall be accompanied by a certified copy of the official transcript
				  of credits for all degrees earned by the applicant. The applicant shall have
				  five references, three of which are professional soil classifiers, submit
				  written and signed statements as to the applicant's soil classifying experience
				  or character. The applicant shall provide a record and description of
				  employment service.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC
				    43-36-10
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-04 - Application fees

Current through Supplement No. 393, July, 2024
Application for registration for professional soil classifier
				  and for certification as a soil classifier-in-training shall be accompanied by
				  an application fee of twenty-five dollars. Providing the applicant obtains a
				  passing grade, the fee of twenty-five dollars includes the cost of examination
				  in fundamentals of soil classification and the principals and practice of soil
				  classifying. If an applicant fails to obtain a passing grade in the initial
				  examination, the fee for each subsequent examination is ten dollars.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC   43-36-14,
				    43-36-16
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-05 - Examination dates

Current through Supplement No. 393, July, 2024
An examination in the principles and practice of soil
				  classifying shall be held on dates scheduled by the board at a place selected
				  by the board. The board shall set the time, date, and place of all examinations
				  at least thirty days prior to the date they will be given.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC
				    43-36-16
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-06 - Examination contents and committee

Current through Supplement No. 393, July, 2024
The examination shall include both written and field problems
				  and shall be prepared and administered by a committee of three professional
				  soil classifiers selected by the board. The written examination on soil
				  fundamentals of soil classification will be the same for both certification as
				  a soil classifier-in-training and registration as a professional soil
				  classifier. The committee shall be compensated with such per diem and expenses
				  as needed.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC
				    43-36-12
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-07 - Effect of passing examination

Current through Supplement No. 393, July, 2024
An examination applicant who obtained a passing grade in any
				  examination has a period of one year from the date the applicant is notified
				  that the applicant passed the examination to apply for either certification or
				  registration.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC   43-36-17
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-08 - Experience credit

Current through Supplement No. 393, July, 2024
Experience prior to the date of certification as a soil
				  classifier-in-training will be credited toward the experience requirement for
				  registration as a professional soil classifier.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC
				    43-36-12
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-09 - Registration fee - Soil classifier

Current through Supplement No. 393, July, 2024
The registration fee for a professional soil classifier shall
				  be one hundred dollars.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC
				    43-36-15
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-10 - Registration fee - Soil classifier-in-training

Current through Supplement No. 393, July, 2024
The registration fee for a soil classifier-in-training shall
				  be twenty-five dollars.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC
				    43-36-15
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-11 - Registration fee - Nonresident soil classifier

Current through Supplement No. 393, July, 2024
The application fee of a legally qualified nonresident
				  professional soil classifier not registered in North Dakota offering to
				  practice soil classifying in North Dakota on a temporary basis shall be one
				  hundred dollars for each six month period or fraction thereof in any calendar
				  year.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC   43-36-11,
				    43-36-24
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-12 - Renewal of registration - Fees

Current through Supplement No. 393, July, 2024
A certificate of registration for a professional soil
				  classifier shall expire if renewal is not effected by December thirty-first.
				  The holder of the expired certificate is to be legally notified if delinquent.
				  The holder can only be reinstated by paying the renewal fee, plus an additional
				  ten dollars delinquency fee by June thirtieth of the year delinquent. The fee
				  to replace a certificate that has been lost, destroyed, or mutilated shall be
				  ten dollars.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC   43-36-18,
				    43-36-19
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-13 - Categories of renewal

Current through Supplement No. 393, July, 2024
The certificate of registration may be renewed under the
				  category of practicing professional soil classifier or the category of
				  nonpracticing professional soil classifier. A practicing professional soil
				  classifier is defined as a professional soil classifier actively engaged and
				  receiving compensation as a consultant.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC
				    43-36-15
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-14 - North Dakota registrant residing in another state -Registration renewal

Current through Supplement No. 393, July, 2024
A professional soil classifier registered in North Dakota who
				  takes up residency in another state may renew the certificate of registration
				  annually by payment of renewal fees.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC
				    43-36-18
North Dakota Administrative Code › Title 76 - Soil Classifiers, Board of Registration for Professional › Article 76-02 - Professional Soil Classifier Licensure › Chapter 76-02-01 - Professional Soil Classifier Examination and Licensure › Section 76-02-01-15 - Roster of professional soil classifiers

Current through Supplement No. 393, July, 2024
The secretary of the board shall annually provide each
				  registered professional soil classifier with a roster of the practicing and
				  nonpracticing professional soil classifiers by February first.
General Authority:
NDCC   43-36-07
Law Implemented:
NDCC   43-36-09
North Dakota Administrative Code › Title 77 - Soil Conservation Committee › Article 77-01 - General Administration › Chapter 77-01-01 - Organization of Committee › Section 77-01-01-01 - Organization of the soil conservation committee

Current through Supplement No. 393, July, 2024
1.
History
. The 1937 legislative assembly passed the soil conservation districts law, codified as North Dakota Century Code chapter   4-22. This chapter establishes the state soil conservation committee to provide for the conservation of the soil and soil resources of the state and for the control and prevention of soil erosion through the soil conservation districts.
2.
Committee membership
. The committee consists of seven voting members. Five members are elected by the supervisors of soil conservation districts, and two are appointed by the governor. The term of office of every member of the committee is three years. No member of the committee may serve for more than two full successive terms. In addition, the committee invites advisory nonvoting members from the North Dakota association of soil conservation districts, North Dakota state water commission, North Dakota game and fish department, commissioner of agriculture, soil conservation service, and the cooperative extension service.
3.
Administrative officer
. The committee employs an administrative officer and such technical experts, agents, and employees as authorized by the legislative assembly.
4.
Functions
. The committee supervises and directs organization of soil conservation districts upon petition by qualified land occupiers, assists and informs supervisors of soil conservation districts, coordinates programs of soil conservation districts, and secures cooperation and assistance of state and federal agencies and organizations relating to the conservation of soil and soil resources and represents the state in matters affecting soil conservation. The committee administers the surface mining reports law, which establishes an inventory on the surface mining of minerals other than coal. The committee administers a soil survey map finishing/digitizing program and a soil conservation technician grants program.
5.
Inquiries
. Inquiries regarding the committee may be addressed to the executive secretary:
Blake Vander Vorst
Executive Secretary
ND State Soil Conservation Committee
State Capitol
600 East Boulevard Avenue
Bismarck, North Dakota 58505-0790
General Authority: NDCC 28-32-02.1
Law Implemented: NDCC 28-32-02.1
North Dakota Administrative Code › Title 78 - State Fair Association

Current through Supplement No. 393, July, 2024
The State Fair Association is not an administrative agency as
		  defined by North Dakota Century Code section   28-32-01. Therefore, the
		  association is not subject to the Administrative Agencies Practice Act (North
		  Dakota Century Code chapter   28-32) and any rules the association may have
		  adopted are not published in the North Dakota Administrative
		  Code.
North Dakota Administrative Code › Title 79 - Oilseed Council › Article 79-01 - General Administration › Chapter 79-01-01 - Organization of Council › Section 79-01-01-01 - Organization of the oilseed council

Current through Supplement No. 393, July, 2024
1.
History.
The 1977 legislative assembly passed the Sunflower Industry Promotion Act, codified as North Dakota Century Code chapter   4-10.2. The sunflower council was created to promote North Dakota grown sunflowers through research and advertising. The 1989 legislative assembly amended North Dakota Century Code chapter   4-10.2 changing the name from the sunflower council to the oilseed council. The amendment also changes the membership and assessments relating to sunflower, safflower, rapeseed or canola, crambe, and flax. It being the intended purpose of this chapter that the council promote and advertise sunflower, safflower, rapeseed or canola, crambe, and flax produced or marketed for sale in this state.
2.
Council membership.
The council consists of eleven members. The membership is composed of one participating sunflower grower elected from each of the seven sunflower districts in the state, one participating safflower grower appointed by the governor, one participating rapeseed or canola grower appointed by the governor, one participating flax grower appointed by the governor, and one member appointed by the director of the agricultural experiment station. The commissioner of agriculture is an ex officio member of the council.
3.
Chairman.
The chairman is a member of the council and is elected by a majority vote of the council. All meetings of the council are called by the chairman. Special meetings are called by the chairman within seven days after receipt of a petition by two council members.
4.
Inquiries.
The public may obtain information or make submissions to or requests of the council by writing to:
Chairman
North Dakota Oilseed Council
4023 North State Street
Bismarck, North Dakota 58501
General Authority: NDCC 28-32-02.1
Law Implemented: NDCC 28-32-02.1
North Dakota Administrative Code › Title 79 - Oilseed Council › Article 79-02 - Council Operations › Chapter 79-02-01 - General Provisions › Section 79-02-01-01 - Scope

Current through Supplement No. 393, July, 2024
This article is promulgated pursuant to North Dakota Century Code chapter   4-10.2 and section   28-32-02. This article applies to all sunflowers, safflower, rapeseed or canola, crambe, and flax grown in North Dakota or sold to a first purchaser and shall be applied in conjunction with North Dakota Century Code chapter   4-10.2.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 4-10.2-01
North Dakota Administrative Code › Title 79 - Oilseed Council › Article 79-02 - Council Operations › Chapter 79-02-01 - General Provisions › Section 79-02-01-02 - Operations of council

Current through Supplement No. 393, July, 2024
All official functions of the oilseed council shall be subject to North Dakota Century Code chapter   28-32.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 4-10.2-07
North Dakota Administrative Code › Title 79 - Oilseed Council › Article 79-02 - Council Operations › Chapter 79-02-02 - Oilseed Tax Reports and Refunds › Section 79-02-02-01 - Definitions

Current through Supplement No. 393, July, 2024
Unless otherwise defined, or made inappropriate by context, all words used in this chapter shall have that meaning given to them under North Dakota Century Code chapter   4-10.2.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 4-10.2-02
North Dakota Administrative Code › Title 79 - Oilseed Council › Article 79-02 - Council Operations › Chapter 79-02-02 - Oilseed Tax Reports and Refunds › Section 79-02-02-02 - Purpose of oilseed tax

Current through Supplement No. 393, July, 2024
The purpose of the oilseed tax is to promote and provide better methods of production, development, processing, and marketing of sunflowers, safflower, rapeseed or canola, crambe, and flax so that persons involved in these industries and North Dakota are benefited.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 4-10.2-01
North Dakota Administrative Code › Title 79 - Oilseed Council › Article 79-02 - Council Operations › Chapter 79-02-02 - Oilseed Tax Reports and Refunds › Section 79-02-02-03 - Reports - Form and content

Current through Supplement No. 393, July, 2024
Every first purchaser shall, within fifteen days after the end of each calendar quarter, file a quarterly oilseed promotion report including the remittance of assessment fees for that quarter, with the council in the form and containing the information as prescribed by the council. Calendar quarters shall end on March thirty-first, June thirtieth, September thirtieth, and December thirty-first of each year.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 4-10.2-08
North Dakota Administrative Code › Title 79 - Oilseed Council › Article 79-02 - Council Operations › Chapter 79-02-02 - Oilseed Tax Reports and Refunds › Section 79-02-02-04 - Oilseed tax refund

Current through Supplement No. 393, July, 2024
Any grower desiring a refund of the grower's sunflower, safflower, rapeseed or canola, crambe, or flax assessment shall make application by personal letter to the chairman of the oilseed council. The application or request for refund shall be made within sixty days following the assessment or final settlement. Upon receipt of the grower's personal letter of application or request for refund, the council shall send to the grower a refund application blank which must be returned by the grower within sixty days from the date of mailing the refund application blank.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 4-10.2-09
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01 - General Administration › Chapter 81-01-01 - Organization of Department › Section 81-01-01-01 - Definitions

Current through Supplement No. 393, July, 2024
For the purposes of title 81, the terms "North Dakota tax
				  department" and "tax department" mean the office of the tax commissioner or the
				  tax commissioner of North Dakota as provided in North Dakota Century Code
				  chapter 57-01 and section 2 of article V of the Constitution of North
				  Dakota.
General Authority:
NDCC
					 28-32-02
Law Implemented:
NDCC 57-01; NDCon V, §
					 12
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01 - General Administration › Chapter 81-01-02 - General Considerations › Section 81-01-02-01 - Source note not part of rule

Current through Supplement No. 393, July, 2024
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.
General Authority: NDCC 57-37.1, 57-39.2, 57-40.2,
					 57-40.3-12, 57-43.1, 57-43.2,
					 57-55-09
Law Implemented: NDCC 57-37.1, 57-39.2, 57-40.2,
					 57-40.3-12, 57-43.1, 57-43.2,
					 57-55
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01 - General Administration › Chapter 81-01-02 - General Considerations › Section 81-01-02-02 - Headnotes and cross-references not part of rule

Current through Supplement No. 393, July, 2024
Headnotes and cross-references, whether designating an entire
				  article, chapter, or section, or any part thereof, do not constitute any part
				  of a rule.
General Authority: NDCC 57-37.1, 57-39.2, 57-40.2,
					 57-40.3-12, 57-43.1, 57-43.2,
					 57-55-09
Law Implemented: NDCC 57-37.1, 57-39.2, 57-40.2,
					 57-40.3-12, 57-43.1, 57-43.2,
					 57-55
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-01 - General Provisions › Section 81-01.1-01-01 - Applicability

Current through Supplement No. 393, July, 2024
This article applies to practice and procedure before the tax
				  commissioner unless rendered inconsistent by a specific statute or rule, in
				  which instance the more specific statute or rule will apply.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-01 - General Provisions › Section 81-01.1-01-02.1 - Computation of time for response - Service by mail - Effect of mail refusal

Current through Supplement No. 393, July, 2024
1. In computing any period of time prescribed
				or allowed by this title, the day of the act, event, or default from which the
				designated period of time begins to run may not be included. The last day of
				the period so computed must be included, unless it is a Saturday, a Sunday, or
				a legal holiday, in which event the period runs until the end of the next day
				which is not a Saturday, a Sunday, or a legal holiday. When the period of time
				prescribed or allowed is less than seven days, intermediate Saturdays, Sundays,
				and legal holidays must be excluded in the computation.
2. Whenever a party has the right or is
				required to do some act or take some proceedings within a prescribed period
				after the service of a notice or other paper upon the party and the notice or
				paper is served upon the party by mail, three days must be added to the
				prescribed period, or six days if mailed out of state.
3. If a notice or other process is mailed
				with delivery restricted and requiring a receipt signed by the addressee, the
				addressee's refusal to accept the mail constitutes delivery. Return of the mail
				bearing an official indication on the cover that delivery was refused by the
				addressee is prima facie evidence of the refusal.
4. Any notice or statement will be considered
				as mailed if sent by facsimile transmission or common carrier delivery service,
				including, but not limited to, united parcel service or federal express.
5. The date of any notice or
				statement will be considered the date of mailing as evidenced by date of
				certified mail, affidavit of mailing, or postmark.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02,
					 57-01-11
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-01 - General Provisions › Section 81-01.1-01-03 - Examination or investigation for purposes of an audit

Current through Supplement No. 393, July, 2024
In order to determine the accuracy of a tax return, the
				  correct tax liability, or whether a filing requirement exists, the tax
				  commissioner may investigate or examine the taxpayer's records as defined in
				  subsection 1 of section
				  81-01.1-04-03, any other pertinent
				  documents, tangible personal property, equipment, computer systems, business
				  facilities, plants, and shops.
A taxpayer must make all items and places available to the
				  tax commissioner upon request. The tax commissioner may require the taxpayer to
				  be present to answer questions, provide testimony, and submit proof of material
				  or information examined. The taxpayer must answer all questions to the best of
				  that taxpayer's information and ability.
An examination or investigation by the tax commissioner may
				  extend to any person having access to information which may be relevant to an
				  audit of a taxpayer.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-01 - General Provisions › Section 81-01.1-01-04 - Audit requests - Enforcement

Current through Supplement No. 393, July, 2024
1. When the tax
				commissioner requests audit information be sent to the tax commissioner's
				office, such request must be in writing and the taxpayer has thirty days to
				respond.
2. If, within thirty
				days, a taxpayer fails to respond, or fails to request and receive a written
				extension, the tax commissioner shall issue another written request, second
				notice, and allow the taxpayer thirty days to respond. If an extension has been
				granted, no second notice is required.
3. If, within thirty days, the taxpayer fails
				to respond to the second notice, or fails to respond within the extension
				deadline, the tax commissioner shall issue a final notice. The final notice
				must inform the taxpayer that if the taxpayer fails to respond within thirty
				days, the tax commissioner may serve the taxpayer with a subpoena, issue a
				notice of determination based on the best information available, or, in the
				case of income tax, issue a nonreviewable determination. The notice must also
				specify that the taxpayer may, within thirty days after the final notice,
				request in writing that the tax commissioner issue a subpoena for the audit
				information. If the taxpayer requests a subpoena, the tax commissioner shall
				issue the subpoena in lieu of issuing a notice of determination.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02,
					 57-01-11
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-01 - General Provisions › Section 81-01.1-01-05 - Time for completion of an audit

Current through Supplement No. 393, July, 2024
1. The tax
				commissioner shall notify the taxpayer in writing if the tax commissioner is
				unable to complete a field or office audit within twelve months of the
				commencement of such audit. For purposes of this section, an office audit is
				commenced on the date the tax commissioner first makes written request for
				information. A field audit is commenced on the date the auditor begins the
				review of taxpayer's records at the taxpayer's place of business.
2. If the tax commissioner issues a notice of
				determination later than twelve months after the commencement of a field or
				office audit, subsection 2 of section
				81-01.1-01-09 applies. The
				twelve-month period is extended by any agreed-upon extensions of time, by the
				time it takes information requested but not provided during a field audit to be
				received by the tax commissioner, and by the time expended after the second
				notice provided for in section
				81-01.1-01-04.
3. Audits conducted by the multistate tax
				commission are not subject to the time deadlines set forth in subsection 1 or
				2.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-01 - General Provisions › Section 81-01.1-01-06 - Protest of notice of determination or refund change

Current through Supplement No. 393, July, 2024
1. A
				taxpayer has the right to protest any notice of determination or notice of
				refund change only if a protest is perfected in full and timely compliance with
				the requirements contained in subsections 2 and 3.
2. The taxpayer has thirty days, or ninety
				days if the taxpayer is outside the United States, after the notice of
				determination or refund change to file a notice of protest. This notice of
				protest must be signed by the taxpayer or a duly authorized agent and must
				contain the following information:
a.
				Taxpayer's name, address, telephone number, social security number or federal
				identification number, and sales tax permit number, if applicable.
b. Name, address, and telephone number of
				taxpayer's agent, if any, for the purpose of the protest.
c. Type of tax and tax periods under protest.
d. Amount under protest.
The taxpayer may file an oral protest provided the oral
				  protest is made within the thirty days and is confirmed in writing.
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-01 - General Provisions › Section 81-01.1-01-07 - Response to statement of grounds

Current through Supplement No. 393, July, 2024
Within ninety days of the final statement of grounds, the tax
				  commissioner must provide a detailed response. The tax commissioner's response
				  must address each objection raised by the statement of grounds. The taxpayer
				  may request a more specific statement within fifteen days of the tax
				  commissioner's detailed response. The tax commissioner shall respond to the
				  request for a more specific statement within thirty days. If the tax
				  commissioner fails to meet the deadlines specified in this section, subsection
				  2 of section
				  81-01.1-01-09 applies, unless the
				  taxpayer and tax commissioner agree to extend the ninety-day period in this
				  section.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02,
					 57-01-11
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-01 - General Provisions › Section 81-01.1-01-08 - Notice of reconsideration

Current through Supplement No. 393, July, 2024
In reference to notices sent pursuant to North Dakota Century
				  Code sections
				  57-38-39 and
				  57-38-40 and sections
				  81-09-02-02 and
				  81-09-02-03, the tax commissioner
				  shall issue a notice of reconsideration within nine months of the final
				  statement of grounds, plus any mutually agreed extensions. If a notice of
				  reconsideration is sent later than nine months, plus agreed extensions, after
				  the statement of grounds, subsection 2 of section
				  81-01.1-01-09 applies.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02,
					 57-01-11
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-01 - General Provisions › Section 81-01.1-01-09 - Waiver of interest and penalty - Waiver of interest in certain circumstances

Current through Supplement No. 393, July, 2024
1. All or part of
				the penalty and interest may be waived for good cause upon request. "Good
				cause" means that a taxpayer has been cooperative during the audit process and
				has a history of correct filing. Penalties and interest may be waived at any
				time before payment.
2. If the tax
				commissioner fails to meet the deadlines specified in sections
				81-01.1-01-05,
				81-01.1-01-07, or
				81-01.1-01-08, good cause will be
				shown for waiver of interest. The waiver must equal the pro rata amount of
				interest accrued from the deadline date to the date the tax commissioner
				actually issues the notice of determination or refund change, response to the
				statement of grounds, or the notice of reconsideration. For example, if the
				notice of determination is due the fifteenth of November and the tax
				commissioner issues the notice of determination the thirtieth of December,
				interest equal to one and one-half percent will be waived.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-01 - General Provisions › Section 81-01.1-01-10 - Waiver of penalty and interest based on written opinion signed by a division director or section supervisor

Current through Supplement No. 393, July, 2024
An opinion signed by the division director or section
				  supervisor, as identified in article 81-01, is not binding. However, if the
				  taxpayer can produce the letter requesting the opinion and the written opinion
				  and can demonstrate detrimental reliance on such advice, good cause will exist
				  to waive one hundred percent of the penalty and two-thirds of the interest on
				  the assessment.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-01 - General Provisions › Section 81-01.1-01-11 - Opinion of the tax commissioner

Current through Supplement No. 393, July, 2024
1. An "opinion of
				the tax commissioner" means an opinion issued under this section with respect
				to prospective tax liability. It does not include ordinary correspondence of
				the commissioner or a final determination of the commissioner arising from a
				request for administrative review of an assessment or a claim for refund.
2. If a taxpayer requests in
				writing an opinion from the tax commissioner as to whether or how certain
				property, income, source of income, or a certain activity or transaction will
				be taxed, the commissioner's written response is an "opinion of the tax
				commissioner" and binds the commissioner, in accordance with subsections 3, 7,
				and 8, provided all of the following conditions are satisfied:
a. The taxpayer's request fully discloses the
				specific facts or circumstances relevant to a determination of the taxability
				of the property, income, source of income, activity, or transaction, and if an
				activity or transaction, all parties involved in the activity or transaction
				are clearly identified by name, location, or other pertinent facts.
b. The commissioner's response is signed by
				the commissioner and designated as an "opinion of the tax commissioner".
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-01 - General Provisions › Section 81-01.1-01-12 - Tape recordings

Current through Supplement No. 393, July, 2024
A taxpayer or the tax department may record, electronically
				  or otherwise, any audit conference or meeting. However, prior to such
				  recording, advance notice must be given of the intent to record.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-01 - General Provisions › Section 81-01.1-01-13 - Reaudit

Current through Supplement No. 393, July, 2024
1. Provided the statute of limitations
				remains open, the tax commissioner may reaudit years that were previously
				audited. Such reaudit is limited to issues and facts not previously audited.
				Documents previously supplied by the taxpayer may not be requested in future
				audits of the same year unless the taxpayer utilizes those documents as
				relevant to the new audit or the tax commissioner and taxpayer have otherwise
				agreed.
2. The tax commissioner
				may not audit tax years previously audited if the purpose of the reaudit is to
				examine issues which were assessed and subsequently resolved in the previous
				audit.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-02 - Administrative Hearings › Section 81-01.1-02-01 - Formal hearing before tax commissioner

Current through Supplement No. 393, July, 2024
When provided by statute, a taxpayer may request a formal
				  hearing before the tax commissioner.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-02 - Administrative Hearings › Section 81-01.1-02-02 - Taxpayer right to administrative hearing on refundissue

Current through Supplement No. 393, July, 2024
If the tax commissioner denies any portion of a taxpayer's
				  request for a refund, the taxpayer has the right to protest and the right to
				  administrative review only when such protest or review is specifically provided
				  by the statutes governing the specific tax type. When there is no specific
				  statutory provision giving a taxpayer the right of administrative review, the
				  decision by the tax commissioner is final and irrevocable.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-02 - Administrative Hearings › Section 81-01.1-02-02.1 - Complaint - Time for filing - Extensions granted

Current through Supplement No. 393, July, 2024
1. When a
				taxpayer is required to file an administrative complaint in response to a
				notice of reconsideration, the taxpayer shall file the complaint within thirty
				days of the notice. The taxpayer will be granted an automatic extension of
				thirty days to file a complaint, provided the taxpayer makes a request for
				extension within thirty days of the notice. Further extensions are available at
				the discretion of the tax commissioner.
2. When a representative of the tax
				commissioner files an administrative complaint pursuant to North Dakota Century
				Code section
				57-39.2-15, the administrative
				complaint must be filed within nine months of the statement of grounds, plus
				mutually agreed extensions.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 28-32-05
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-02 - Administrative Hearings › Section 81-01.1-02-03 - Notice of intent to proceed to hearing - Answer - Time for filing

Current through Supplement No. 393, July, 2024
1. When a taxpayer files a complaint and
				requests a hearing, the tax commissioner must serve a notice of intent to
				proceed to hearing upon the taxpayer and upon a designated representative of
				the tax commissioner within thirty days from the date of service of the
				complaint. The designated representative of the tax commissioner must file an
				answer to the complaint within twenty days of receipt of the complaint and the
				notice.
2. When a representative
				of the tax commissioner elects to file a complaint and requests a hearing, the
				tax commissioner must serve a notice of intent to proceed to hearing together
				with acopy of the complaint upon the taxpayer. The taxpayer must file an answer
				to the complaint within twenty days of service of the notice and complaint.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 28-32-05,
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-02 - Administrative Hearings › Section 81-01.1-02-03.1 - Rules governing administrative proceedings

Current through Supplement No. 393, July, 2024
The North Dakota Rules of Civil Procedure apply to all
				  proceedings before the commissioner unless otherwise provided by a specific
				  statute.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-02 - Administrative Hearings › Section 81-01.1-02-04 - Place of formal hearing

Current through Supplement No. 393, July, 2024
All formal hearings, regardless of the taxpayer's residence,
				  must be held at the office of the tax commissioner or any other location in the
				  State Capitol, Bismarck, North Dakota, as designated by the hearing officer.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02