57-36-09.2. Examination and correction of returns--Collection of taxes
1. As soon as practicable after any return required by this chapter is filed, the tax commissioner shall examine the return and correct it, if necessary, according to the tax commissioner's best judgment and information. The return, with the tax commissioner's corrections, if any, is prima facie correct and is prima facie evidence of the correctness of the amount of tax due, as shown therein. Proof of any such correction by the tax commissioner may be made at any hearing before the tax commissioner or in any legal proceeding by a copy of the pertinent record of the tax commissioner under the certificate of the custodian of the original official record. Such a certified copy must, without further proof, be admitted into evidence before the tax commissioner or in any legal proceeding and is prima facie proof of the correctness of the amount of tax due, as shown therein. If the tax commissioner finds that any amount of tax is due under this chapter from any person and is unpaid, the tax commissioner shall notify such person of the deficiency, stating that the tax commissioner proposes to assess the amount due with interest and penalties as hereinafter provided. If a deficiency disclosed by the tax commissioner's examination cannot be allocated by the tax commissioner to a particular month or months, the tax commissioner shall notify such person of the deficiency, stating the tax commissioner's intention to assess the amount due for a given period without allocating it to any particular month or months, with the penalty provided in the case of other corrected returns. If any person making any return dies or becomes incompetent at any time before the tax commissioner issues notice that the tax commissioner proposes to assess an amount due, that notice must be issued to the administrator, executor, or other legal representative, as such, of that person.
2. If, within fifteen days after mailing of notice of the proposed assessment, the person to whom such notice is sent or that person's legal representative shall file a written protest to said proposed assessment and request a hearing thereon, the tax commissioner shall give notice to such person or legal representative of the time and place fixed for the hearing. Such notice of hearing and the hearing, with any appeal therefrom, must be governed by the provisions of chapter 28-32.
3. The tax commissioner may recover the amount of any tax due and unpaid, interest, and any penalty in a civil action.