Extension of period of time to make assessments

N.D. Cent. Code § 57-01-16
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c01.pdf#nameddest=57-01-16Fetched: 10/16/2026

Starting a business in North Dakota? North Dakota LLC guide: costs and requirements