80 opinions issued in 1958.
Opinion 58-203a — Taxation
May 12, 1958
OPINION 58-203 May 12, 1958 (OPINION) TAXATION RE: Fuels - Gasoline - Refunds This is in answer to your request of May 8, 1958, for an opinion concerning the question of whether gasoline tax is refundable where the gasoline is purchased by implement dealers for use in tractors for demonstration purposes. Section 57-5001 of the 1957 Supplement to the North Dakota Revised Code of 1943 states in part as follows: After December 31, 1946, any person, firm or corporation who shall buy or use any motor vehicle fuel as defined in subparagraph 2 of section 57-4101, Revised Code of Nort
Opinion 58-102a — Elections
May 9, 1958
OPINION 58-102 May 9, 1958 (OPINION) ELECTIONS RE: Designation of Party on Ballot Pursuant to your telephone request of May 8, 1958, please be advised that it is the opinion of the attorney general that a Non-Partisan League candidate for election on the Democrat primary ballot may not have on the official ballot following his name a designation that he is a NPL affiliate. The statutes are clear on the duty of the auditor in making up the ballot. They make no provision for a particular designation other than that the Democrats appear on the Democrat ballot and Republicans ap
Opinion 58-74 — County Memorials
Apr 29, 1958
OPINION 58-74 April 29, 1958 (OPINION) COUNTY MEMORIALS RE: Funds - Addition to School This is in reply to your inquiry in regard to erection of memorial and in regard to taxation. Your first question is stated as "Can memorial levy funds to be used to build an addition to a new school or must they be used only on separate buildings?" The language of chapter 11-32 of the N.D.R.C. of 1943 as amended to date is not specific as to the form the "memorial" or "other suitable recognition" shall take. We find our supreme court decided in effect that a "community building" and a "co