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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-43.3-19

Determination if no report filed

Official textlegis.nd.gov

If a person fails, neglects, or refuses to file an aviation fuel tax report when due, the commissioner shall, on the basis of available information, determine the tax liability for the period during which no report was filed, and to the tax thus determined the commissioner shall add the penalty and interest as provided in section 57-43.3-23. An assessment made by the commissioner under this section or section 57-43.3-18 is presumed to be correct, and in any case when the validity of the assessment is in question, the burden is on the person who challenges the assessment to establish by fair preponderance of the evidence that it is erroneous or excessive.

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In this chapter (27 sections)
  1. 57-43.3-01 · Definitions
  2. 57-43.3-02 · Tax imposed on aviation fuel
  3. 57-43.3-03 · Refund of tax
  4. 57-43.3-03.1 · Refund - Emergency medical services operation - Fire…
  5. 57-43.3-04 · Special excise tax levied
  6. 57-43.3-05 · Administration of tax
  7. 57-43.3-06 · Distribution of revenue
  8. 57-43.3-07 · Allocation of unclaimed refund revenue - Appropriation
  9. 57-43.3-09 · Bond or letter of credit required
  10. 57-43.3-10 · Qualification for exporter license
  11. 57-43.3-11 · Qualification for importer license
  12. 57-43.3-12 · Application for license - Issuance of license - Denial of…
  13. 57-43.3-13 · Revocation of license - Hearing to show cause -…
  14. 57-43.3-15 · Report by terminal operator required
  15. 57-43.3-17 · Credit for taxes paid on worthless accounts and refunds
  16. 57-43.3-18 · Commissioner to audit reports and assess tax
  17. 57-43.3-19 · Determination if no report filed
  18. 57-43.3-20 · Corporate officer liability
  19. 57-43.3-21 · Governor and manager liability
  20. 57-43.3-21.1 · Liability of a general partner in a limited liability…
  21. 57-43.3-22 · Lien of tax - Collection - Action authorized
  22. 57-43.3-23 · Penalty and interest - Violations
  23. 57-43.3-24 · Tax collection allowance
  24. 57-43.3-25 · Retention of records - Subject to inspection
  25. 57-43.3-26 · Inventory gains - Losses
  26. 57-43.3-27 · Administration - Assistants and investigations authorized…
  27. 57-43.3-28 · Erroneously or illegally collected taxes
Full table of contents →