North Dakota § 57-01-11 Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal

North Dakota Statutes

§ 57-01-11 — Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal

North Dakota·Title 57 Taxation·Ch. 57-01 Tax Commissioner

commissioner - Hearing - Appeal.

1.In any case in which the provisions of any tax law are administered by the tax commissioner and the tax is collected by the tax commissioner or the amount thereof is certified by the tax commissioner to any other official for collection and the law providing for such tax authorizes the tax commissioner to assess or determine a tax liability that is in addition to that reported by the taxpayer, the taxpayer has a right to a hearing before the tax commissioner on such assessment or determination and has a right to appeal to the courts from the decision of the tax commissioner on such hearing and all of the provisions of chapter 28-32 relating to proceedings before an administrative agency, including the right to appeal to the courts from the decision of th

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commissioner - Hearing - Appeal.
1. In any case in which the provisions of any tax law are administered by the tax
commissioner and the tax is collected by the tax commissioner or the amount thereof
is certified by the tax commissioner to any other official for collection and the law
providing for such tax authorizes the tax commissioner to assess or determine a tax
liability that is in addition to that reported by the taxpayer, the taxpayer has a right to a
hearing before the tax commissioner on such assessment or determination and has a
right to appeal to the courts from the decision of the tax commissioner on such hearing
and all of the provisions of chapter 28-32 relating to proceedings before an
administrative agency, including the right to appeal to the courts from the decision of
the tax commissioner in such a proceeding, are applicable to and govern the notice of
hearing, the hearing, and the right of appeal from the tax commissioner's decision
thereon. Notwithstanding the provisions of any other law heretofore or hereafter
enacted, it is the intent and purpose of this section to provide that in those
circumstances hereinbefore described every taxpayer shall have both the right to a
hearing before the tax commissioner and the right to appeal to the courts from the tax
commissioner's decision on such hearing in accordance with the provisions of chapter
28-32 unless the provisions of any such law expressly provide that the decision of the
tax commissioner is final or expressly provide that the provisions of chapter 28-32 are
not applicable.
2. If a tax administered by the tax commissioner is assessed under any provision of law
that expressly provides the assessed tax is final and nonreviewable and the assessed
tax has not been paid, the tax commissioner may accept for legal settlement purposes,
a reduced amount of tax if information is received from the taxpayer that the tax as
assessed exceeds the actual amount due. If the tax commissioner receives

information that the tax was under-assessed, the additional amount of tax that is
determined to be due may be assessed by the tax commissioner, notwithstanding the
fact that the assessment made by the tax commissioner is final and nonreviewable.

North Dakota § 57-01-11 (Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.