N.D.C.C. § 57-01-16 — Extension of period of time to make assessments

If the tax commissioner issues a subpoena to a taxpayer, the period of time for making an
assessment against that taxpayer is automatically extended by a period equal to the time
between the issuance of the subpoena to final resolution. Final resolution occurs when a court
dismisses the subpoena or the taxpayer complies with the subpoena.