About the Tax Department
Functions and Responsibilities - Legal Division
|Powers and Duties of the Tax Commissioner|
|Major Goals and Objectives|
|Functions and Responsibilities|
The Legal Division provides legal advice and counsel to all divisions within the Office of State Tax Commissioner and the State Board of Equalization. The division's attorneys respond to inquiries from the Tax Commissioner, Tax Department staff, legislators, officials, and citizens and prepare opinions on tax questions. They also review and draft department administrative rules under the provisions of the Administrative Agencies Practice Act, coordinate the approval of those rules by the Attorney General, and file them with the Legislative Council.
During each North Dakota legislative session, the Legal Division develops and drafts bills for the Tax Commissioner to be presented to the Legislature. At the end of the legislative session, the division's attorneys interpret new or amended laws to aid the department in implementing those laws, and assist the commissioner Tax Commissioner in issuing rules, regulations or policies regarding them.
The Legal Division also conducts formal hearings before the Tax Commissioner or his designated representative and represents the Office of State Tax Commissioner and the State Board of Equalization in litigation brought by or against either the department or the board.