North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes › Chapter 81-09-02 - Oil and Gas Gross Production Tax › Section 81-09-02-03 - Procedure for refund of overpayments, duplicate payments, and erroneous payments of tax

Current through Supplement No. 393, July, 2024
1. For purposes of this section, "taxpayer"
				means the party who has actually remitted an overpayment, duplicate payment, or
				erroneous payment of tax.
2. A
				claim for credit or refund must be made by filing an amended return with the
				commissioner.
3. A claim for
				credit or refund must be made within the applicable time period specified in
				North Dakota Century Code section
				57-51-19. For the purpose of
				determining whether there has been a change in tax liability on any return by
				an amount in excess of twenty-five percent of the amount of tax liability
				reported on a return, the change in tax liability must be determined on a well
				or unit basis, as reported on the return. If no tax has been paid on production
				from a well or unit for any production month, the requirement of a change in
				the liability in excess of twenty-five percent is automatically met.
4. The commissioner shall notify the taxpayer
				as to the amount of refund or credit granted within a reasonable time of the
				claim. If the commissioner decides to deny the taxpayer's claim for refund or
				credit, in part or in full, a notice of refund change must be sent by certified
				mail with a return receipt requested, and it must state the reasons for the
				decision.
5. The notice of refund
				change becomes final and irrevocable unless the taxpayer files a protest and
				statement of grounds with the commissioner pursuant to section 81 -01.1 -01
				-06. If a taxpayer protests only a portion of the commissioner's decision, the
				portion which is not protested becomes finally and irrevocably fixed. The
				commissioner shall provide a detailed response to the statement of grounds
				pursuant to section
				81-01.1-01-07.
6. Upon request, the commissioner may grant
				the taxpayer an informal conference.
7. If a protest and statement of grounds are
				filed, the commissioner shall reconsider the notice of refund change. This
				reconsideration may include further examination by the commissioner of the
				taxpayer's books, papers, records, or memoranda, pursuant to section
				81-01.1-01-03 and North Dakota
				Century Code sections
				57-01-02 and
				57-01-07.
8. Pursuant to section
				81-01.1-01-08, the commissioner
				shall send a notice of reconsideration to the taxpayer by certified mail with a
				return receipt requested stating the amount of refund or credit denied.
9. The notice of reconsideration
				becomes final and irrevocable unless the taxpayer seeks formal administrative
				review of the notice by filing a complaint and requesting an administrative
				hearing pursuant to sections
				81-01.1-02-01 and
				81-01.1-02-02.1. The complaint
				must be served personally or by certified mail. The provisions of North Dakota
				Century Code chapter 28-32 apply to and govern the filing of the complaint and
				the administrative hearing procedure, including an appeal from any decision
				rendered by the commissioner.
General Authority: NDCC
					 57-51-21
Law Implemented: NDCC
					 57-01-02,
					 57-01-07,
					 57-51-19