North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-01.1-01-06

Protest of notice of determination or refund change

Official textlegis.nd.govlast amended Jun 01, 2002

# 1.

A taxpayer has the right to protest any notice of determination or notice of refund change only if a protest is perfected in full and timely compliance with the requirements contained in subsections 2 and 3.

# 2.

The taxpayer has thirty days, or ninety days if the taxpayer is outside the United States, after the notice of determination or refund change to file a notice of protest. This notice of protest must be signed by the taxpayer or a duly authorized agent and must contain the following information: a. Taxpayer's name, address, telephone number, social security number or federal identification number, and sales tax permit number, if applicable. b. Name, address, and telephone number of taxpayer's agent, if any, for the purpose of the protest. c. Type of tax and tax periods under protest. d. Amount under protest. The taxpayer may file an oral protest provided the oral protest is made within the thirty days and is confirmed in writing.

# 3.

The taxpayer has up to ninety days after the notice of determination or refund change within which to file a written statement of grounds for protest setting forth the taxpayer's specific reasons for opposing the determination or refund change, unless the taxpayer and tax commissioner agree to extend the ninety days set forth in this subsection.

# 4.

If the notice of protest or the statement of grounds for protest is served by mail, certified mail is recommended.

# 5.

If the taxpayer fails to timely file either the notice of protest or statement of grounds, the notice of determination or the notice of refund change becomes finally and irrevocably fixed.

# 6.

The tax commissioner shall acknowledge receipt of the statement of grounds within fifteen days of receipt of the statement of grounds. If the taxpayer fails to specifically state the reasons and facts for opposing the determination or refund change, the tax commissioner shall give the taxpayer thirty days to perfect the statement of grounds. The tax commissioner shall state specifically the additional information required.

# 7.

Amounts of tax not protested are irrevocably fixed and must be paid.

Amendment history

History: Effective May 1, 1991; amended effective August 1, 1994; June 1, 2002. General Authority: NDCC 28-32-02 Law Implemented: NDCC 57-01-02, 57-01-11

Source: view the official PDF

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