Audit requests - Enforcement

Official textlegis.nd.govlast amended Nov 01, 1991

# 1.

When the tax commissioner requests audit information be sent to the tax commissioner's office, such request must be in writing and the taxpayer has thirty days to respond.

# 2.

If, within thirty days, a taxpayer fails to respond, or fails to request and receive a written extension, the tax commissioner shall issue another written request, second notice, and allow the taxpayer thirty days to respond. If an extension has been granted, no second notice is required.

# 3.

If, within thirty days, the taxpayer fails to respond to the second notice, or fails to respond within the extension deadline, the tax commissioner shall issue a final notice. The final notice must inform the taxpayer that if the taxpayer fails to respond within thirty days, the tax commissioner may serve the taxpayer with a subpoena, issue a notice of determination based on the best information available, or, in the case of income tax, issue a nonreviewable determination. The notice must also specify that the taxpayer may, within thirty days after the final notice, request in writing that the tax commissioner issue a subpoena for the audit information. If the taxpayer requests a subpoena, the tax commissioner shall issue the subpoena in lieu of issuing a notice of determination.

Amendment history

History: Effective May 1, 1991; amended effective November 1, 1991. General Authority: NDCC 28-32-02 Law Implemented: NDCC 57-01-02, 57-01-11

Source: view the official PDF

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