{"data":{"id":"us-nd/n.d.-cent.-code-57-37.1-19","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-37.1-19","heading":"Assessment or determination of additional tax liability by tax commissioner - Hearing","body":"If the tax commissioner has disapproved a return, or an assessment or determination has been made by the tax commissioner pursuant to the provisions of this chapter and said assessment results in a liability that is in addition to that which has been reported, or is as a result of action taken by the tax commissioner pursuant to the provisions of section 57-37.1-17, the personal representative or any beneficiary has a right to a hearing before the tax commissioner. Written demand for a hearing must be made of the tax commissioner within thirty days from the disapproval of a return, or notice of assessment, or determination on such disapproval of return, or assessment, or determination and such person making demand for a hearing has a right to appeal to the district court from the decision of the tax commissioner on such hearing and all of the provisions of chapter 28-32 relating to proceedings before an administrative agency, including the right to appeal to the courts from the decision of the tax commissioner in such a proceeding, are applicable to and govern the notice of hearing, the hearing, and the right of appeal from the decision of the tax commissioner thereon.","path":["Title 57 Taxation","Chapter 57-37.1 Estate Tax"],"source_url":"https://ndlegis.gov/cencode/t57c37-1.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"ea04ab0ab029f6483ce13122b6938d8867e80c46c40b9e9630c1b73e053bbbd1","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-37.1-18","next":"us-nd/n.d.-cent.-code-57-37.1-20"},"notice":"GroundRules: Original legal text. Not legal advice."}