North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-01 - General Provisions › Section 81-01.1-01-02 - Definitions

Current through Supplement No. 393, July, 2024
As used in this article and in the provisions of North Dakota
				  Century Code title 57, unless otherwise required, all terms and phrases have
				  the same meaning as defined in the North Dakota Century Code, and, in addition:
1. "Assessment" means the determination and imposition of tax
				  by the tax commissioner of any state tax due and owing based upon information
				  on a tax return, upon information obtained through an audit, or upon the best
				  information available. The term does not include a self-assessment made by a
				  taxpayer on a tax return, a calculation of tax made by a taxpayer with the
				  assistance of the tax commissioner, or an adjustment made due to a mathematical
				  or clerical error on a tax return.
2. "Audit" means an examination or investigation by the tax
				  commissioner to determine the accuracy of information on a tax return or to
				  determine whether a tax liability exists.
3. "Determination" means a decision by the tax commissioner
				  on a refund or an assessment of tax. The term does not include a
				  self-assessment made by a taxpayer on a tax return, a calculation of tax made
				  by a taxpayer with the assistance of the tax commissioner, or an adjustment
				  made due to a mathematical or clerical error on a tax return.
4. "Field audit" means any audit where taxpayer's books and
				  records are examined at the taxpayer's place of business.
5. "Mathematical error" or "clerical error" means:
a. An error in addition, subtraction, multiplication, or
				  division shown on any tax return.
b. An incorrect use of any table provided by the tax
				  commissioner with respect to any tax return if such incorrect use is apparent
				  from the existence of other information on the tax return.
c. An entry on a tax return of an item that is inconsistent
				  with another entry of the same or another item on such tax return.
d. An omission of information that is required to be supplied
				  on the tax return to substantiate an entry on the tax return.
e. An entry on a tax return of a deduction or credit in an
				  amount that exceeds a statutory limit.
6. "Notice" means a communication in writing issued by the
				  tax commissioner or the taxpayer.
7. "Notice of determination" means notice provided by the tax
				  commissioner to the taxpayer, pursuant to subsection 3 of North Dakota Century
				  Code section
				  57-38-39, North Dakota Century
				  Code sections
				  57-39.2-15,
				  57-40.2-13, and
				  57-40.3-12, and subsection 3 of
				  section 81-09-02-02.
8. "Notice of reconsideration" means notice to taxpayer
				  pursuant to subsection 5 of North Dakota Century Code section
				  57-38-39, subsection 8 of North
				  Dakota Century Code section
				  57-38-40, subsection 6 of section
				  81-09-02-02, and subsection 7 of
				  section 81-09-02-03.
9. "Notice of refund change" means notice provided to the
				  taxpayer, as provided in subsection 10 of North Dakota Century Code section
				  57-38-40, North Dakota Century
				  Code section
				  57-39.2-25, and subsection 3 of
				  section 81-09-02-03, that all or part of
				  the requested refund is denied.
10. "Office audit" means any audit where a taxpayer's books
				  and records are examined in the tax commissioner's office.
11. "Tax form" means a document prescribed by the tax
				  commissioner requesting specific information, and includes a document submitted
				  to the tax commissioner by means of electronic transmission, such as wires,
				  cables, electromagnetic waves, light waves, or similar media now in existence
				  or that may be devised.
12. "Tax return" means a tax form containing facts required
				  and sufficient information from which the tax commissioner can determine a tax
				  liability and includes information returns. The terms "tax form" and "tax
				  return" are not synonymous.
13. "Taxpayer" means an individual, partnership, firm,
				  corporation, joint venture, association, estate, fiduciary, trust, receiver, or
				  any other group or combination acting as a unit and the plural as well as the
				  singular number who is or may be required to file a tax return under North
				  Dakota Century Code title 57.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02,
					 57-01-11