North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-01.1 - Practice and Procedure
Chapter 81-01.1-01 - General Provisions
Section 81-01.1-01-09 - Waiver of interest and penalty - Waiver of interest in certain circumstances

1. All or part of the penalty and interest may be waived for good cause upon request. "Good cause" means that a taxpayer has been cooperative during the audit process and has a history of correct filing. Penalties and interest may be waived at any time before payment.

2. If the tax commissioner fails to meet the deadlines specified in sections 81-01.1-01-05, 81-01.1-01-07, or 81-01.1-01-08, good cause will be shown for waiver of interest. The waiver must equal the pro rata amount of interest accrued from the deadline date to the date the tax commissioner actually issues the notice of determination or refund change, response to the statement of grounds, or the notice of reconsideration. For example, if the notice of determination is due the fifteenth of November and the tax commissioner issues the notice of determination the thirtieth of December, interest equal to one and one-half percent will be waived.