North Dakota Code § 57-34-04.2

1. When tax is understated on a return because of a mathematical or clerical error, the 
tax commissioner shall notify the telecommunications carrier of the error and the 
amount of additional tax due. This notice is not a notice of deficiency and the 
telecommunications carrier has no right to protest.
2. If upon audit the tax commissioner finds additional tax due, the tax commissioner shall 
notify the telecommunications carrier and the state board of equalization of the 

deficiency in the tax amount. A notice of deficiency must be sent to the 
telecommunications carrier by first -class mail and must state the amount of additional 
tax due and set forth the reasons for the increase.
3. A telecommunications carrier has thirty days from the date of mailing of the notice of 
deficiency to file a written protest with the state board of equalization objecting to the 
assessment of additional tax due. The protest must set forth the basis for the protest 
and any other information that may be required by the state board of equalization. If a 
telecommunications carrier fails to file a written protest within the time provided, the 
amount of additional tax stated in the notice of deficiency becomes finally and 
irrevocably fixed. If a telecommunications carrier protests only a portion of the tax 
commissioner's finding, the portion that is not protested becomes finally and 
irrevocably fixed.
4. If a protest is filed, the state board of equalization shall reconsider the assessment of 
additional tax due.
5. Within six months after the protest is filed, the state board of equalization shall mail to 
the telecommunications carrier a notice of reconsideration and assessment which 
must respond to the telecommunications carrier's protest and assess the amount of 
any additional tax due. The amount set forth in that notice becomes finally and 
irrevocably fixed unless the telecommunications carrier brings an action against the 
state in district court within six months of the mailing of the notice of reconsideration 
and assessment.

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