North Dakota § 57-43.3-19 Determination if no report filed

North Dakota Statutes

§ 57-43.3-19 — Determination if no report filed

North Dakota § 57-43.3-19

Title 57Taxation

Ch. 57-43.3Aviation Fuel Tax

This text of North Dakota § 57-43.3-19 (Determination if no report filed) 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 § 57-43.3-19 (2026).

Text

If a person fails, neglects, or refuses to file an aviation fuel tax report when due, the
commissioner shall, on the basis of available information, determine the tax liability for the
period during which no report was filed, and to the tax thus determined the commissioner shall
add the penalty and interest as provided in section 57-43.3-23. An assessment made by the
commissioner under this section or section 57-43.3-18 is presumed to be correct, and in any
case when the validity of the assessment is in question, the burden is on the person who
challenges the assessment to establish by fair preponderance of the evidence that it is
erroneous or excessive.

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If a person fails, neglects, or refuses to file an aviation fuel tax report when due, the
commissioner shall, on the basis of available information, determine the tax liability for the
period during which no report was filed, and to the tax thus determined the commissioner shall
add the penalty and interest as provided in section 57-43.3-23. An assessment made by the
commissioner under this section or section 57-43.3-18 is presumed to be correct, and in any
case when the validity of the assessment is in question, the burden is on the person who
challenges the assessment to establish by fair preponderance of the evidence that it is
erroneous or excessive.