N.D.C.C. § 57-34-04.2 — Deficiency, protest, and appeal

1. When tax is understated on a return because of a mathematical or clerical error, the
tax commissioner shall notify the telecommunications carrier of the error and the
amount of additional tax due. This notice is not a notice of deficiency and the
telecommunications carrier has no right to protest.
2. If upon audit the tax commissioner finds additional tax due, the tax commissioner shall
notify the telecommunications carrier and the state board of equalization of the
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deficiency in the tax amount. A notice of deficiency must be sent to the
telecommunications carrier by first -class mail and must state the amount of additional
tax due and set forth the reasons for the increase.
3. A telecommunications carrier has thirty days from the date of mailing of the notice of
deficiency to file a written protest with the state board of equalization objecting to the
assessment of additional tax due. The protest must set forth the basis for the protest
and any other information that may be required by the state board of equalization. If a
telecommunications carrier fails to file a written protest within the time provided, the
amount of additional tax stated in the notice of deficiency becomes finally and
irrevocably fixed. If a telecommunications carrier protests only a portion of the tax
commissioner's finding, the portion that is not protested becomes finally and
irrevocably fixed.
4. If a protest is filed, the state board of equalization shall reconsider the assessment of
additional tax due.
5. Within six months after the protest is filed, the state board of equalization shall mail to
the telecommunications carrier a notice of reconsideration and assessment which
must respond to the telecommunications carrier's protest and assess the amount of
any additional tax due. The amount set forth in that notice becomes finally and
irrevocably fixed unless the telecommunications carrier brings an action against the
state in district court within six months of the mailing of the notice of reconsideration
and assessment.