{"data":{"id":"us-nd/n.d.-cent.-code-57-01-16","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-01-16","heading":"Extension of period of time to make assessments","body":"If the tax commissioner issues a subpoena to a taxpayer, the period of time for making an assessment against that taxpayer is automatically extended by a period equal to the time between the issuance of the subpoena to final resolution. Final resolution occurs when a court dismisses the subpoena or the taxpayer complies with the subpoena.","path":["Title 57 Taxation","Chapter 57-01 Tax Commissioner"],"source_url":"https://ndlegis.gov/cencode/t57c01.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"aa36a8690df51152600a699a5eebbdd465804066b84b4c75b8e7c41a3ddedc77","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-01-15.1","next":"us-nd/n.d.-cent.-code-57-01-17"},"notice":"GroundRules: Original legal text. Not legal advice."}