79 opinions issued in 1997.
Opinion 97-L-203 — Rick Clayburgh, Tax Commissioner
Dec 24, 1997
LETTER OPINION 97-L-203 December 24, 1997 Hon. Rick Clayburgh Tax Commissioner State Capitol 600 E Boulevard Ave Bismarck, ND 58505-0599 Dear Commissioner Clayburgh: Thank you for your letter regarding the effective date of 1997 House Bill 1068, which provides for major changes in tax policy relating to the telecommunications industry. These changes include: (1) eliminating the operating property, both real and personal, of telecommunication companies from central assessment by the State Board of Equalizatio
Opinion 97-F-15 — Charlie Whitman, Bismarck City Attorney
Dec 24, 1997
STATE OF NORTH DAKOTA ATTORNEY GENERAL’S OPINION 97-F-15 Date Issued: December 24, 1997 Requested by: Charlie Whitman, Bismarck City Attorney - QUESTION PRESENTED - Whether a North Dakota city’s ordinance permitting Sunday alcoholic beverage on-sale while prohibiting Sunday alcoholic beverage off-sale violates equal protection rights of retail alcoholic beverage license holders. - ATTORNEY GENERAL’S OPINION - It is my opinion that a North Dakota city may permit Sunday on-sale of alcoholic beverages while not pe
Opinion 97-L-199 — Robert R. Peterson, State Auditor
Dec 23, 1997
LETTER OPINION 97-L-199 December 23, 1997 Honorable Robert R. Peterson State Auditor 600 East Boulevard Avenue Bismarck, ND 58505 Dear Mr. Peterson: Thank you for your letter asking about qualifications as an “independent audit firm” and the conduct of a “performance audit” for purposes of legislation relating to the Workers Compensation Bureau and Job Service North Dakota. The language at issue is contained in North Dakota Century Code (N.D.C.C.) §§ 52-02-18 and 65-02-29. Those two sections, both enacted