North Dakota Code 57-39.2-16 – Appeals
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An appeal may be taken by the taxpayer to the district court of the county in which the taxpayer resides, or in which the taxpayer’s principal place of business is located, within thirty days after the taxpayer has received notice from the commissioner of the commissioner’s determination as provided for in section 57-39.2-15. The appeal must be taken pursuant to and in accordance with chapter 28-32.
Terms Used In North Dakota Code 57-39.2-16
- 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.