North Dakota Administrative Code

The board adopts the national association of social workers 2017 code of ethics. In addition to the ethical responsibilities under the national association of social workers 2017 code of ethics, it is a violation of the code of ethics for a social worker licensed by the board to …

Repealed effective April 1, 2021.

Repealed effective April 1, 2021.

Repealed effective April 1, 2021.

Repealed effective April 1, 2021. 1

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 not…

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 classifie…

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 t…

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 t…

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, s…

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 cos…

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 A…

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 certific…

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:…

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

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 2

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

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…

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 a…

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 …

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

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 3…

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…

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 …

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 wi…

All official functions of the oilseed council shall be subject to North Dakota Century Code chapter 28-32. History: Amended effective June 1, 1990. General Authority: NDCC 28-32-02 Law Implemented: NDCC 4-10.2-07 1

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. History: Amended effective June 1, 1990; June 1, 1992. General Authority: NDCC 28-32-02 Law Implemented…

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. History: Amend…

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 counci…

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 …

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 Nort…

1. History. During the period from 1890 to 1912 the functions currently performed by the tax commissioner were performed by the state auditor. From January 1912 to August 1, 1919, a nonpartisan tax commission composed of three commissioners appointed by the governor, by and with …

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 sour…

Headnotes and cross-references, whether designating an entire article, chapter, or section, or any part thereof, do not constitute any part of a rule. History: Effective June 1, 1984. 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 Im…

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. History: Effective July 1, 1985. General Authority: NDCC 28-32-02 Law Implemented…

As used in this article and in the provisions of North Dakota Century Code title 57, unless otherwise required, all terms and phrases have the same meaning as defined in the North Dakota Century Code, and, in addition: 1. "Assessment" means the determination and imposition of tax…

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…

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, tangib…

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. 3 2. If, within thirty days, a taxpayer fails to respond, or fails to request and receive a written exten…

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 f…

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 ou…

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 t…

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 …

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 t…

director or section supervisor. 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 relianc…

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 rev…

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. History: Effective May 1, 1991. General Authority: NDCC 28-32-02 Law Implemented: NDC…

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…

When provided by statute, a taxpayer may request a formal hearing before the tax commissioner. History: Effective July 1, 1985. General Authority: NDCC 28-32-02 Law Implemented: NDCC 57-01-02

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 n…