§ 57-37.1-19 — Assessment or determination of additional tax liability by tax commissioner - Hearing

North Dakota § 57-37.1-19

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-37.1: Estate Tax

Text

commissioner - Hearing.
If the tax commissioner has disapproved a return, or an assessment or determination has
been made by the tax commissioner pursuant to the provisions of this chapter and said
assessment results in a liability that is in addition to that which has been reported, or is as a
result of action taken by the tax commissioner pursuant to the provisions of section 57-37.1-17,
the personal representative or any beneficiary has a right to a hearing before the tax
commissioner. Written demand for a hearing must be made of the tax commissioner within thirty
days from the disapproval of a return, or notice of assessment, or determination on such
disapproval of return, or assessment, or determination and such person making demand for a
hearing has a right to appeal to the district court 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 decision of the tax commissioner thereon.