In reference to notices sent pursuant to North Dakota Century Code sections 57-38-39 and 57-38-40 and sections 81-09-02-02 and 81-09-02-03, the tax commissioner shall issue a notice of reconsideration within nine months of the final statement of grounds, plus any mutually agreed extensions. If a notice of reconsideration is sent later than nine months, plus agreed extensions, after the statement of grounds, subsection 2 of section 81-01.1-01-09 applies.

History: Effective May 1, 1991.

General Authority: NDCC 28-32-02

Law Implemented: NDCC 57-01-02, 57-01-11