North Dakota Code 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.
Terms Used In North Dakota Code 57-60-08
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
- Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
- written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
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.