North Dakota Century Code Title 57. Taxation § 57-60-11. Appeal from decision of commissioner

Any person aggrieved because of any action or decision of the commissioner under the provisions of this chapter 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.