North Dakota Statutes
§ 57-34-04.1 — Tax commissioner to audit returns and state board of equalization to assess tax
North Dakota § 57-34-04.1
This text of North Dakota § 57-34-04.1 (Tax commissioner to audit returns 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 § 57-34-04.1 (2026).
Text
assess tax.
The tax commissioner shall proceed to audit the returns of telecommunications carriers not
later than three years after the due date of the return, or three years after the return was filed,
whichever period expires later. The state board of equalization shall assess the tax and, if any
additional tax is found due, the tax commissioner shall notify the taxpayer in detail as to the
reason for the increase.
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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 § 57-34-04.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-34-04.1.