North Dakota § 57-39.2-15.1 Extensions of time to perform sales tax audits

North Dakota Statutes

§ 57-39.2-15.1 — Extensions of time to perform sales tax audits

North Dakota § 57-39.2-15.1

Title 57Taxation

Ch. 57-39.2Sales Tax

This text of North Dakota § 57-39.2-15.1 (Extensions of time to perform sales tax audits) 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 § 57-39.2-15.1 (2026).

Text

1.Before the expiration of time prescribed in section 57-39.2-15 for the assessment of tax, the commissioner and the taxpayer may agree in writing to an extension of time for the assessment of the tax. The tax may be assessed at any time prior to the expiration of the period agreed upon. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. No extension may be for more than one year from the date of the extension agreement.

2.If a taxpayer agrees to an extension of time for assessment of tax, the period of time for refund claims will be similarly extended.

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1. Before the expiration of time prescribed in section 57-39.2-15 for the assessment of
tax, the commissioner and the taxpayer may agree in writing to an extension of time
for the assessment of the tax. The tax may be assessed at any time prior to the
expiration of the period agreed upon. The period agreed upon may be extended by
subsequent agreements in writing made before the expiration of the period previously
agreed upon. No extension may be for more than one year from the date of the
extension agreement.
2. If a taxpayer agrees to an extension of time for assessment of tax, the period of time
for refund claims will be similarly extended.