The tax commissioner, under chapter 28-32, shall adopt rules governing retailers, licensees, direct shippers, and manufacturers necessary to carry out the provisions of this title and to ensure efficient collection of beer and liquor taxes. All decisions of the tax commissioner are subject to court review.
Tax commissioner to adopt rules - Appeal
N.D.C.C. § 5-03-05 — under Beer and Liquor Wholesalers - Taxation.
N.D.C.C. § 5-03-05