58 opinions issued in 1983.
Opinion 83-49 — Kent Conrad, State Tax Commissioner
Dec 29, 1983
Office of the Attorney General State of North Dakota Opinion No. 83-49 Date Issued: December 29, 1983 Requested by: Kent Conrad State Tax Commissioner --QUESTION PRESENTED-- Whether special fuels utilized for heating purposes and sold to Indians within the exterior boundaries of Indian reservations within the State of North Dakota are subject to the special fuels tax levied pursuant to Chapter 57-43.2 of the North Dakota Century Code. --ATTORNEY GENERAL'S OPINION-- It is my opinion that special fuels utilized for heating purposes and sold to Indians within the exterior boundaries of Indian
Opinion 83-48 — Vince H. Ficek, Dickinson City Attorney
Dec 23, 1983
Office of the Attorney General State of North Dakota Opinion No. 83-48 Date Issued: December 23, 1983 Requested by: Vince H. Ficek Dickinson City Attorney --QUESTION PRESENTED-- I. Whether the driver is responsible for paying the costs of subpoena service and witness fees of the state toxicologist for appearances at hearings held before the State Highway Commissioner or a hearing officer under Section 39-20-05 of the North Dakota Century Code. --ATTORNEY GENERAL'S OPINION-- I. It is my opinion that the driver is responsible for paying the costs of subpoena service and the witness fees of
Opinion 83-47 — Kent Conrad, State Tax Commissioner
Dec 21, 1983
Overruled in part by N.D.A.G. 84-8 Office of the Attorney General State of North Dakota Opinion No. 83-47 Date Issued: December 21, 1983 Requested: Kent Conrad North Dakota Tax Commissioner --QUESTIONS PRESENTED-- I. Whether the effective date and the expiration date of Senate Bill 2295, as amended by Senate Bill 2502, both enacted by the 1983 Legislative Assembly, must be considered when deciding which property qualifies for family residential property tax exemption. II. Whether a building must be completed by the Federal first assessment date before it can qualify for the family resident