Chapter 81-01.1-01 - General Provisions
- Section 81-01.1-01-01 - Applicability
- Section 81-01.1-01-02 - Definitions
- Section 81-01.1-01-02.1 - Computation of time for response - Service by mail - Effect of mail refusal
- Section 81-01.1-01-03 - Examination or investigation for purposes of an audit
- Section 81-01.1-01-04 - Audit requests - Enforcement
- Section 81-01.1-01-05 - Time for completion of an audit
- Section 81-01.1-01-06 - Protest of notice of determination or refund change
- Section 81-01.1-01-07 - Response to statement of grounds
- Section 81-01.1-01-08 - Notice of reconsideration
- Section 81-01.1-01-09 - Waiver of interest and penalty - Waiver of interest in certain circumstances
- Section 81-01.1-01-10 - Waiver of penalty and interest based on written opinion signed by a division director or section supervisor
- Section 81-01.1-01-11 - Opinion of the tax commissioner
- Section 81-01.1-01-12 - Tape recordings
- Section 81-01.1-01-13 - Reaudit