{"data":{"id":"us-nd/n.d.-cent.-code-57-61-07","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-61-07","heading":"Appeal from decision of tax commissioner","body":"Any person aggrieved because of any action or decision of the tax commissioner under the provisions of sections 57-61-01 through 57-61-08 may within fifteen days of written notification thereof from the commissioner make application in writing to the commissioner for a hearing to be governed by the provisions of chapter 28-32 and may appeal the commissioner's decision following such hearing to the district court of Burleigh County as provided in chapter 28-32.","path":["Title 57 Taxation","Chapter 57-61 Coal Severance Tax"],"source_url":"https://ndlegis.gov/cencode/t57c61.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"59204cd156b8f5e028cf0aab1add5bd5476958e2fab3c93922cffb78ea988bc1","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-61-06.1","next":"us-nd/n.d.-cent.-code-57-61-08"},"notice":"GroundRules: Original legal text. Not legal advice."}