§ 57-38-33 — Failure to complete return or supply information

If the tax commissioner is of the opinion that any person has failed to include in a return as
filed, or to provide during the course of an audit, either intentionally or through error or for any
other reason, information necessary to properly determine North Dakota taxable income, the tax
commissioner may require from that person an amended return or any supplementary
information as is necessary to properly and accurately determine a person's North Dakota
taxable income, in the form as the tax commissioner shall prescribe. If the person fails or
refuses to file the amended return or to furnish the supplementary information requested, the tax
commissioner may, after thirty days' notice, determine the North Dakota taxable income of the
person from the best information available and assess any tax due, including interest and
penalty. If the tax commissioner finds that the taxpayer's failure to provide an amended return or
supplementary information was unreasonable and willful, the assessment of tax is final as to the
tax commissioner. A North Dakota district court may reverse the tax commissioner's assessment
only if it finds that the taxpayer's failure was not willful or that the tax commissioner's request
was unreasonable.