# Title 81 — Tax Commissioner

## Article 81-01 — General Administration

## Chapter 81-01-02 — General Considerations

### § 81-01-02-01. Source note not part of rule.

Source notes consist ofcitations to general authority and law implemented found after each section
in this title. The source notes are not deemed a part of the promulgation by the tax commissioner as to
the purpose, scope, or effect of any section of this title to which that source note relates.
History: Effective June 1, 1984.
General Authority: NDCC 57-37.1, 57-39.2, 57-40.2, 57-40.3-12, 57-43.1, 57-43.2, 57-55-09
Law Implemented: NDCC 57-37.1, 57-39.2, 57-40.2, 57-40.3-12, 57-43.1, 57-43.2, 57-55
### § 81-01-02-02. Headnotes and cross-references not part of rule.

Headnotes and cross-references, whether designating an entire article, chapter, or section, or any
part thereof, do not constitute any part of a rule.
History: Effective June 1, 1984.
General Authority: NDCC 57-37.1, 57-39.2, 57-40.2, 57-40.3-12, 57-43.1, 57-43.2, 57-55-09
Law Implemented: NDCC 57-37.1, 57-39.2, 57-40.2, 57-40.3-12, 57-43.1, 57-43.2, 57-55
