Procedure for review of commissioner's determination of additional tax, penalty, and interest

# 1.

The commissioner will review or audit the returns filed pursuant to North Dakota Century Code chapter 57-51.

# 2.

a. If it is determined that additional tax is due, the commissioner shall notify the taxpayer of this determination within the applicable time period specified in North Dakota Century Code section 57-51-09. b. For the purpose of determining whether there has been a change in tax liability on any return by an amount in excess of twenty-five percent of the amount of tax liability reported on a return, the change in tax liability must be determined on a well or unit basis, as reported on the return. If no tax has been paid on production from a well or unit for any production month, the requirement of a change in the liability in excess of twenty-five percent is automatically met. c. The notice of determination must be sent by certified mail with a return receipt requested and it must state the statutory basis for the determination, the reasons for the determination, and the amount of additional tax due along with the applicable penalty and interest.

# 3.

The notice of determination becomes final and irrevocable unless the taxpayer files a protest and statement of grounds with the commissioner pursuant to section

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