North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes
Chapter 81-09-02 - Oil and Gas Gross Production Tax
Section 81-09-02-03.2 - Procedure for limited review of amended returns submitted with claim for credit or refund

1. Upon receipt of an amended return submitted with a claim for credit or refund, the commissioner shall perform a limited review to determine that tax was paid with a previously filed return and that the amended return is completed properly.

2. Mathematical or clerical errors as defined in section 81 -01.1 -01 -02 may be corrected by the commissioner after notification is provided to the taxpayer.

3. When the tax commissioner grants a tax credit, the taxpayer will be notified by written confirmation of the amount of the tax credit which may be used to reduce a future tax liability.

4. When the tax commissioner grants a tax refund, a refund check will be issued to the taxpayer.

5. Nothing in this rule is intended to preclude the commissioner's authority to audit the information reported on the amended return or to assess tax due.