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Current as of January 01, 2024 | Updated by FindLaw Staff
1. The commissioner shall adopt rules governing an examination under section 47-30.2-55, including rules for use of an estimation, extrapolation, and statistical sampling in conducting an examination. An examination commenced after adoption of rules under this subsection must comply with the rules.
2. If a person subject to examination under section 47-30.2-55 has filed the reports required under sections 47-30.2-21 and 47-30.2-54 and has retained the records required by section 47-30.2-24, the following apply:
a. The examination must include a review of the person's records.
b. The examination may be based on an estimate if no records are available.
c. The person conducting the examination shall consider the evidence presented in good faith by the person in preparing the findings of the examination under section 47-30.2-60.
Cite this article: FindLaw.com - North Dakota Century Code Title 47. Property § 47-30.2-56. Rules for conducting examination - last updated January 01, 2024 | https://codes.findlaw.com/nd/title-47-property/nd-cent-code-sect-47-30-2-56/
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