§ 57-65-13 — Protest and appeal

1. If upon audit the tax commissioner finds additional tax due or disallows a credit or a
claim for refund, the tax commissioner shall notify the person of that finding. The notice
must inform the person of the reasons for assessment of additional tax or the change
in refund or credit claimed. Notice of deficiency must be sent by first-class mail and
must set forth the reasons for the finding.
2. A person has thirty days, or ninety days if the person is outside the United States, to
file a written protest objecting to the tax commissioner's assessment of additional tax
due or disallowance of a credit or a claim for refund. The protest must set forth the
basis for the protest and any other information which may be required by the tax
commissioner. If a person fails to file a written protest within the time provided, the tax
commissioner's finding becomes finally and irrevocably fixed. If a person protests only
a portion of the tax commissioner's finding, the portion that is not protested becomes
finally and irrevocably fixed.
3. If a protest is filed, the tax commissioner shall reconsider the assessment of additional
tax due or disallowance of a credit or claim for refund. The reconsideration may
include further examination by the tax commissioner or the tax commissioner's
representative of a person's books, papers, records, or memoranda. The tax
commissioner, upon request, may grant the person an informal conference.
4. Within a reasonable time after protest, the tax commissioner shall notify the taxpayer
of the tax commissioner's reconsideration of assessment of additional tax due or
disallowance of a credit or claim for refund. The amount set forth in that notice
becomes finally and irrevocably fixed unless the person within thirty days commences
formal administrative review as provided for in chapter 28-32 by the filing of a
complaint. The complaint must be personally served on the tax commissioner or sent
by certified mail.
5. Upon written request, the tax commissioner may grant an extension of time to file a
protest as provided for in subsection 2 or an extension of time to commence formal
review as provided for in subsection 4.