117 opinions issued in 1965.
Opinion 65-413a — Lloyd Omdahl, Tax Commissioner
Jul 13, 1965
OPINION 65-413 (July 13) July 13, 1965 (OPINION) Mr Lloyd Omdahl Tax Commissioner RE: Taxation - Use and Motor Vehicle Tax - Application This is in response to your letter of July 10, 1965, in which you submit additional questions on the application of the use tax and the motor vehicle tax. QUESTION NO. 1: You specifically ask if the opinion of July 9, 1965, which concludes that trade-in allowances should be excluded before the tax is applied, was to have a retroactive application or effectiveness, i.e., whether or not the ruling applied to transactions that took place on Ju
Opinion 65-314 — Clarence M. Maesner, State Outdoor Recreation Agency
Jul 12, 1965
OPINION 65-314 July 12, 1965 (OPINION) Mr. Clarence M. Maesner Coordinator State Outdoor Recreation Agency RE: State Outdoor Recreation Agency - Authority This is in reply to your letter of July 7, 1965, in which you request our opinion indictating whether North Dakota has the necessary legal authority to participate in the Land and Water Conservation Fund Act Program. With your letter you enclose a copy of a letter from Mr. W.W. Dresskell, Regional Director, United States Department of the Interior, Bureau of Outdoor Recreation, Mid-Continent Region, Building 56, Denver Fed
Opinion 65-211 — Walter R. Hjelle, Highway Commissioner
Jul 12, 1965
OPINION 65-211 July 12, 1965 (OPINION) Mr. Walter R. Hjelle Highway Commissioner RE: Officers - Expense Accounts - Interpretation of Statute You have asked two questions to clarify House Bill 531. The first question is: Are meals and lodging to be reimbursed on an actual basis not to exceed the maximum established by law, or are they to be based on a per diem? For example, the law allows a maximum of $6.75 for the fourth quarter and only $5.50 is spent, is the employee reimbursed maximum amounts of $6.75, or merely for the actual amount? The language of the amendments of