North Dakota Code 57-36-17 – Hearing – Appeals from decision of the tax commissioner
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Except as provided in section 57-36-14, any person aggrieved because of any action or decision of the tax commissioner under the provisions of this chapter has the right to a hearing by the tax commissioner and has the right to appeal from the decision of the tax commissioner on such hearing, all in accordance with the provisions of chapter 28-32.
Terms Used In North Dakota Code 57-36-17
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49