N.D.C.C. § 57-34-04 — Assessment by state board of equalization

Repealed by S.L. 1997, ch. 483, § 15.
57-34-04.1. Tax commissioner to audit returns and state board of equalization to
assess tax.
The tax commissioner shall proceed to audit the returns of telecommunications carriers not
later than three years after the due date of the return, or three years after the return was filed,
whichever period expires later. The state board of equalization shall assess the tax and, if any
additional tax is found due, the tax commissioner shall notify the taxpayer in detail as to the
reason for the increase.