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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-01.1-01-13

Reaudit

Official textlegis.nd.govlast amended

# 1.

Provided the statute of limitations remains open, the tax commissioner may reaudit years that were previously audited. Such reaudit is limited to issues and facts not previously audited. Documents previously supplied by the taxpayer may not be requested in future audits of the same year unless the taxpayer utilizes those documents as relevant to the new audit or the tax commissioner and taxpayer have otherwise agreed.

# 2.

The tax commissioner may not audit tax years previously audited if the purpose of the reaudit is to examine issues which were assessed and subsequently resolved in the previous audit.

Amendment history

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

Source: view the official PDF

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In this article (34 sections)
  1. 81-01.1-01-01 · Applicability
  2. 81-01.1-01-02 · Definitions
  3. 81-01.1-01-02.1 · Computation of time for response - Service by mail -…
  4. 81-01.1-01-03 · Examination or investigation for purposes of an audit
  5. 81-01.1-01-04 · Audit requests - Enforcement
  6. 81-01.1-01-05 · Time for completion of an audit
  7. 81-01.1-01-06 · Protest of notice of determination or refund change
  8. 81-01.1-01-07 · Response to statement of grounds
  9. 81-01.1-01-08 · Notice of reconsideration
  10. 81-01.1-01-09 · Waiver of interest and penalty - Waiver of interest in…
  11. 81-01.1-01-10 · Waiver of penalty and interest based on written opinion…
  12. 81-01.1-01-11 · Opinion of the tax commissioner
  13. 81-01.1-01-12 · Tape recordings
  14. 81-01.1-01-13 · Reaudit
  15. 81-01.1-02-01 · Formal hearing before tax commissioner
  16. 81-01.1-02-02 · Taxpayer right to administrative hearing on refund issue
  17. 81-01.1-02-02.1 · Complaint - Time for filing - Extensions granted
  18. 81-01.1-02-03 · Notice of intent to proceed to hearing - Answer - Time…
  19. 81-01.1-02-03.1 · Rules governing administrative proceedings
  20. 81-01.1-02-04 · Place of formal hearing
  21. 81-01.1-02-05 · Appointment of hearing officer - Powers
  22. 81-01.1-02-06 · Time for hearing
  23. 81-01.1-02-07 · Persons authorized to represent taxpayer
  24. 81-01.1-03-01 · Public notice and hearing on proposed rules
  25. 81-01.1-04-01 · Purpose
  26. 81-01.1-04-02 · Definitions
  27. 81-01.1-04-03 · Recordkeeping requirements - General
  28. 81-01.1-04-04 · Recordkeeping requirements - Machine-sensible records
  29. 81-01.1-04-05 · Records maintenance requirements
  30. 81-01.1-04-06 · Access to machine-sensible records
  31. 81-01.1-04-07 · Taxpayer responsibility and discretionary authority
  32. 81-01.1-04-08 · Alternative storage media
  33. 81-01.1-04-09 · Effect on hardcopy recordkeeping requirements
  34. 81-01.1-04-10 · Records retention - Time period
Full table of contents →