Tax commissioner to adopt rules - Appeal

N.D. Cent. Code § 5-03-05
in effect
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5-03-05. Tax commissioner to adopt rules - Appeal The tax commissioner, under chapter 28-32, shall adopt rules governing retailers, licensees, direct shippers, and manufacturers necessary to carry out the provisions of this title and to ensure efficient collection of beer and liquor taxes. All decisions of the tax commissioner are subject to court review.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t05c03.pdf#nameddest=5-03-05Fetched: 10/16/2026

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