N.D.C.C. § 57-60-08 — Commissioner to compute tax on incorrect or omitted reports

1. The commissioner has the power and authority to ascertain and determine whether or
not any report or remittances filed with the commissioner are correct, and if the person
filing such report has made an untrue or incorrect report or remittance or has failed to
make the required report, the commissioner shall ascertain the correct amount of
taxes due and give immediate written notice to the person filing the incorrect report or
remittance or who failed to file the required report. Any person receiving notice from
the commissioner that the person has filed an incorrect report or remittance or failed to
file the required report shall remit the tax assessed by the commissioner within fifteen
days of such notice unless within fifteen days of the notice such person makes
application in writing to the commissioner for a hearing under chapter 28 -32 before the
commissioner. The tax becomes delinquent if within fifteen days of the notice it is not
paid or an application for a hearing is not made. Taxes assessed by decision of the
commissioner pursuant to chapter 28-32, if not paid, become delinquent five days after
the time for appeal from the commissioner's decision has expired, except that if an
appeal from the commissioner's decision is taken to the district court of Burleigh
County, such taxes, if not paid, become delinquent five days following final judicial
determination.
2. If a person has filed an incorrect report or has failed to file a report as required by this
chapter, the commissioner shall have six years from the date that the report was first
due within which to give the notice provided in subsection 1 of taxes due, except that if
false or fraudulent information is given in a report or if the failure to file a report is due
to the fraudulent intent or the willful attempt of the taxpayer in any manner to evade
the tax, no time limitation for giving the notice of taxes due applies.