ND SB2115

Amends section 57-01-11 to allow taxpayers to request legal settlement of assessed taxes determined to be final and nonreviewable if the tax commissioner receives information that the assessed amount exceeds the actual amount due.

Permits the tax commissioner to assess additional tax that is determined to be due even when the original assessment is final and nonreviewable, if information is received indicating the tax was under-assessed.

Modifies sections 57-39.2-12.1 and 57-40.2-07.1 to allow retailers to deduct and retain compensation allowances for administrative expenses if they fail to timely file returns or pay taxes due, provided the tax commissioner approves "for good cause shown."

Senate passed 47-0; House passed 89-1 with 4 absent.