§ 57-61-04 — Tax commissioner to compute tax on incorrect or omitted returns

1. The tax commissioner has the power and authority to ascertain and determine whether
or not any return or remittances filed with the tax commissioner are correct, and if the
owner or operator has made an untrue or incorrect return or remittance or has failed to
make the required return, the tax commissioner shall ascertain the correct amount of
taxes due and give immediate notice to the owner or operator filing the incorrect return
or remittance or who failed to file the required return. Any coal or commercial
leonardite mine operator or owner receiving notice from the tax commissioner that the
owner or operator has filed an incorrect return or remittance or failed to file the
required return shall remit the tax assessed by the tax commissioner within fifteen
days of such notice unless within fifteen days of the notice such person makes
application in writing to the tax commissioner for a hearing under chapter 28-32 before
the tax commissioner. The tax becomes delinquent if within fifteen days of the notice it
is not paid or an application for a hearing is not made. Taxes assessed by decision of
the tax commissioner pursuant to chapter 28-32, if not paid, become delinquent five
days after the time for appeal from the tax commissioner's decision has expired,
except that if an appeal from the tax commissioner's decision is taken to the district
court of Burleigh County, such taxes if not paid become delinquent five days following
final judicial determination.
2. If an owner or operator has filed an incorrect return or has failed to file a return as
required by this chapter, the tax commissioner has six years from the date that the
return was first due within which to give the notice provided in subsection 1 of taxes
due, except that when false or fraudulent information is given in a return or when the
failure to file a return is due to the fraudulent intent or the willful attempt of the owner
or operator in any manner to evade the tax, no time limitation for giving the notice of
taxes due applies.