N.D. Cent. Code § 57-01-16

Current through 2023 Legislative Sessions

Section 57-01-16 - Extension of period of time to make assessments

If the tax commissioner issues a subpoena to a taxpayer, the period of time for making an assessment against that taxpayer is automatically extended by a period equal to the time between the issuance of the subpoena to final resolution. Final resolution occurs when a court dismisses the subpoena or the taxpayer complies with the subpoena.

N.D.C.C. § 57-01-16