Section 57-65-09 - Tax commissioner to audit returns and correct tax1. The tax commissioner may determine whether a return required to be filed with the tax commissioner under this chapter is a true and correct return of gross production, and of the value, of the potash and byproducts. If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the tax commissioner shall determine the amount of tax due from any information the tax commissioner may be able to obtain, and, if necessary, may estimate the tax on the basis of external indices.2. The tax commissioner shall have three years after the due date of the original return or three years after the original return is filed, whichever period expires later, to assess the tax and, if additional tax is due, provide notice of the determination of the additional tax to the taxpayer. If there is a change in tax liability on any return by an amount in excess of twenty-five percent of the amount of tax before any credits, any additional tax determined to be due may be assessed anytime within six years after the due date of the return or six years after the return was filed, whichever period expires later.3. If a taxpayer files an amended return, the tax commissioner has two years after the return is filed to audit the return and assess any additional tax attributable to the changes or corrections even though other time periods prescribed in this section for the assessment of tax may have expired. The provisions of this section do not limit or restrict any other time period prescribed in this section for the assessment of tax that has not expired as of the end of the two-year period prescribed in this section.4. If false or fraudulent information is given in the return, or if the failure to file a return is due to the fraudulent intent or the willful attempt of the taxpayer in any manner to evade the tax, the time limitations in this section do not apply, and the tax may be assessed at any time.5. If before the expiration of the time periods prescribed in subsections 1, 2, and 3 the tax commissioner and a person consent in writing to an extension of time for the assessment of the tax, an assessment of additional tax may be made at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. If a person refuses to consent to an extension of time or a renewal thereof, the tax commissioner may make an assessment based on the best information available. The period agreed upon in this subsection, including extensions, expires upon issuance of an assessment by the tax commissioner.6. Any person who consents to an extension of time for assessment of tax must be presumed to have consented to a similar extension for refund.Added by S.L. 2011, ch. 486 (HB 1046),§ 3, eff. 7/1/2011.