66 opinions issued in 1972.
Opinion 72-441 — Byron L. Dorgan, Tax Commissioner
Feb 24, 1972
OPINION 72-441 February 24, 1972 (OPINION) Mr. Byron L. Dorgan State Tax Commissioner RE: Taxation - Sales Tax - Indian Reservations This is in response to your letter in which you state that uncertainties exist whether or not retailers located within the boundaries of an Indian reservation must charge sales tax on some or all of the retail sales made by them and pay the tax to the state. You then ask for an opinion on the following questions: 1. Is a non-Indian retailer whose place of business is located within the boundaries of an Indian reservation and on 'trust land,' as
Opinion 72-276 — Dale W. Moench, Dickinson City Attorney
Feb 24, 1972
OPINION 72-276 February 24, 1972 (OPINION) Mr. Dale W. Moench City Attorney Dickinson, ND RE: Public Recreation System - Mill Levy - Election This is in reply to your letter of February 4, 1972, with regard to the application of sections 40-55-08 and 40-55-09 of the North Dakota Century Code to a contemplated city park district recreation system. You indicate petitions are being circulated in your community with regard to the above. You state there is no public recreation system in the community at present and that the question thus arises as to whether or not the mill levy
Opinion 72-78 — Robert Eckert, Richland County State's Attorney
Feb 23, 1972
OPINION 72-78 February 23, 1972 (OPINION) Mr. Robert Eckert State's Attorney of Richland County and President of State's Attorney's Association RE: Coroners - State's Attorney's Inquest - Open to Public This is in response to your request for an opinion whether or not a state's attorney's inquiry under section 11-19A-09 of the North Dakota Century Code is or is not a public hearing. This question involves the confrontation between two contentious theories - the one is the so-called right to know and the other is the protection of the individual. Both positions are well meanin