82 opinions issued in 1955.
Opinion 55-65 — Indians
Jun 29, 1955
OPINION 55-65 June 29, 1955 (OPINION) INDIANS RE: Reservations - Taxation of Personal Property This is in reply to your request for our opinion in regard to taxing of personal property of Indians on the Fort Totten reservation. You inform us first that these Indians refuse to sign the personal property tax returns and that you have suggested that the assessor sign the return indicating thereon the reason for the taxpayers not signing. Under the provisions of section 57-0236 and section 57-0237 of the North Dakota Revised Code of 1943, I believe there is no other solution to t
Opinion 55-41 — County Court
Jun 29, 1955
OPINION 55-41 June 29, 1955 (OPINION) COUNTY COURT RE: Filing Fees, Applications to Determine Estate Tax I have your letter of June 22, 1955, wherein you request an interpretation of chapter 196 of the 1955 Session Laws, which read as follows: "FILING FEES FOR ESTATES AND GUARDIANSHIPS: AMOUNT; WHEN AND WHERE TO BE PAID. Before a petition for letters testamentary, of administration, of guardianship, of proceedings in heirship, or an application in joint tenancy to determine estate tax, is filed in a county court of this state, the petitioner, or someone on his behalf, shal
Opinion 55-128 — Taxation
Jun 27, 1955
OPINION 55-128 June 27, 1955 (OPINION) TAXATION - R.E.A. RE: What Are "Gross Receipts"? This opinion is in reply to your letter of June fifteenth requesting an opinion on the question of what constitutes gross receipts of rural electric cooperatives within the meaning of chapter 57-33, N.D.R.C. of 1943, as amended, which imposes a tax on the gross receipts of such cooperatives in lieu of personal property taxes. Your specific question is whether reimbursements for actual costs are gross receipts subject to the tax in circumstances described as follows in one letter received by