Definitions.

81-01-01-01. Definitions. 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. History: Amended effective July 1, 2016. General Authority: NDCC 28-32-02 Law Implemented: NDCC 57-01; NDCon V, § 12