92 opinions issued in 1971.
Opinion 71-448 — Byron L. Dorgan, Tax Commissioner
Dec 31, 1971
OPINION 71-448 December 31, 1971 (OPINION) Mr. Byron L. Dorgan Tax Commissioner RE: Taxation - Sales Tax - Newspaper or Magazine This is in response to your letter in which you ask for an opinion whether or not the official publication of the Farmers Educational and Cooperative Union of America, North Dakota Division, which is circulated monthly and entitled, "North Dakota Union Farmer" is, for sales and use tax purposes, a newspaper rather than a magazine or other periodical. You also submitted the following for our information in resolving the question: 1. A copy of the N
Opinion 71-298 — John O. Garaas, Cass County State's Attorney
Dec 27, 1971
OPINION 71-298 December 27, 1971 (OPINION) Mr. John O. Garaas State's Attorney Cass County RE: School Districts - Funds - Investment This is in response to your letter in which you ask for an opinion whether or not a school district can place its funds with a savings and loan association in the state of North Dakota. You also call our attention to section 21-04-05 and to section 7-04-09. You further state that the question is prompted as the as the result of an audit by the State Auditor's Office involving a school district in Cass County. Basically state agencies, depart
Opinion 71-187 — Leslie O. Ovre, Department of Social Services
Dec 16, 1971
OPINION 71-187 December 16, 1971 (OPINION) Mr. Leslie O. Ovre Executive Director Department of Social Services RE: Indians - Jurisdiction - State Youth Authority This is in response to your letter of December 2, 1971, with regard to Indian jurisdiction matters. You call to our attention the provisions of Chapter 27-21 of the 1971 Supplement to the North Dakota Century Code with regard to creation of the State Youth Authority within the Public Welfare Board (now Social Services Board), and such State Youth Authority's powers and duties. You mention that under the provisions of