North Dakota Statutes
§ 57-33.2-11 — Commissioner to audit reports and state board of equalization to assess tax
North Dakota § 57-33.2-11
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-33.2Electric Generation, Distribution, and Transmission Taxes
This text of North Dakota § 57-33.2-11 (Commissioner to audit reports and state board of equalization to assess tax) 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 § 57-33.2-11 (2026).
Text
tax.
The commissioner may audit reports of distribution companies and transmission companies
not later than three years after the due date of the report, or three years after the report was
filed, whichever period expires later. The state board of equalization shall assess the tax and, if
any additional tax is found due, the commissioner shall notify the taxpayer in detail as to the
reason for the increase.
Free access — add to your briefcase to read the full text and ask questions with AI
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 § 57-33.2-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-33.2-11.