North Dakota Statutes
§ 57-01-16 — Extension of period of time to make assessments
North Dakota § 57-01-16
This text of North Dakota § 57-01-16 (Extension of period of time to make assessments) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-01-16 (2026).
Text
If the tax commissioner issues a subpoena to a taxpayer, the period of time for making an
assessment against that taxpayer is automatically extended by a period equal to the time
between the issuance of the subpoena to final resolution. Final resolution occurs when a court
dismisses the subpoena or the taxpayer complies with the subpoena.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-01-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-01-16.