North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-34-04
Assessment by state board of equalization
Official textlegis.nd.govlast amended
Repealed by S.L. 1997, ch. 483, § 15.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.
Amendment history
S.L. 1997, ch. 483, § 15
Source: view the official PDF
In this chapter (14 sections)
- 57-34-01 · Definitions
- 57-34-02 · Reports of telecommunications carriers
- 57-34-04 · Assessment by state board of equalization
- 57-34-04.2 · Deficiency, protest, and appeal
- 57-34-04.3 · Claims for credit or refund - Continuing appropriation
- 57-34-04.4 · Preservation of records
- 57-34-04.5 · Resale certificates
- 57-34-06 · Duties of county treasurer
- 57-34-07 · Reports to county auditor
- 57-34-08 · Administrative laws applicable
- 57-34-09 · Disposition of revenue
- 57-34-10 · Penalties - Interest - Lien for tax
- 57-34-11 · Taxes in lieu of property taxes
- 57-34-12 · Rules