North Dakota § 57-33.2-12 Deficiency, protest, and appeal

North Dakota Statutes

§ 57-33.2-12 — Deficiency, protest, and appeal

North Dakota § 57-33.2-12

Title 57Taxation

Ch. 57-33.2Electric Generation, Distribution, and Transmission Taxes

This text of North Dakota § 57-33.2-12 (Deficiency, protest, and appeal) 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 § 57-33.2-12 (2026).

Text

1.When the amount of taxes due is understated on a return because of a mathematical or clerical error, the commissioner shall notify the company of the error and the amount of additional taxes due. This notice is not a notice of deficiency and the company has no right to protest.

2.If upon an audit the commissioner finds additional taxes due, the commissioner shall notify the company and the state board of equalization of the deficiency in the tax amount. A notice of deficiency must be sent to the company by first-class mail and must state the amount of additional taxes due and set forth the reasons for the increase.

3.A company has thirty days from the date of mailing of the notice of deficiency to file a written protest with the state board of equalization objecting to the assessment

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1. When the amount of taxes due is understated on a return because of a mathematical
or clerical error, the commissioner shall notify the company of the error and the

amount of additional taxes due. This notice is not a notice of deficiency and the
company has no right to protest.
2. If upon an audit the commissioner finds additional taxes due, the commissioner shall
notify the company and the state board of equalization of the deficiency in the tax
amount. A notice of deficiency must be sent to the company by first-class mail and
must state the amount of additional taxes due and set forth the reasons for the
increase.
3. A company has thirty days from the date of mailing of the notice of deficiency to file a
written protest with the state board of equalization objecting to the assessment of
additional taxes due. The protest must set forth the basis for the protest and any other
information that may be required by the state board of equalization. If a company fails
to file a written protest within the time provided, the amount of additional taxes stated
in the notice of deficiency becomes finally and irrevocably fixed. If a company protests
only a portion of the commissioner's finding, the portion that is not protested becomes
finally and irrevocably fixed.
4. If a protest is filed, the state board of equalization shall reconsider the assessment of
additional taxes due.
5. Within six months after the protest is filed, the state board of equalization shall mail to
the company a notice of reconsideration and assessment which must respond to the
company's protest and assess the amount of any additional taxes due. The amount set
forth in that notice becomes finally and irrevocably fixed unless the company brings an
action against the state in district court within six months of the mailing of the notice of
reconsideration and assessment.