North Dakota Code 57-33.2-11 – Commissioner to audit reports and state board of equalization to assess The commissioner may audit reports of distribution companies and transmission companies not later than three years after the due date of the report…
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The state board of equalization shall assess the tax and, if any additional tax is found due, the commissioner shall notify the taxpayer in detail as to the reason for the increase.
Terms Used In North Dakota Code 57-33.2-11
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49