N.D. Cent. Code § 57-39.2-16: Appeals

An appeal may be taken by the taxpayer to the district court of the county in which the taxpayer resides, or in which the taxpayer's principal place of business is located, within thirty days after the taxpayer has received notice from the commissioner of the commissioner's determination as provided for in section 57-39.2-15. The appeal must be taken pursuant to and in accordance with chapter 28-32.