Time for completion of an audit

1. The tax commissioner shall notify the taxpayer in writing if the tax commissioner is unable to complete a field or office audit within twelve months of the commencement of such audit. For purposes of this section, an office audit is commenced on the date the tax commissioner first makes written request for information. A field audit is commenced on the date the auditor begins the review of taxpayer's records at the taxpayer's place of business. 2. If the tax commissioner issues a notice of determination later than twelve months after the commencement of a field or office audit, subsection 2 of section 81-01.1-01-09 applies. The twelve-month period is extended by any agreed-upon extensions of time, by the time it takes information requested but not provided during a field audit to be received by the tax commissioner, and by the time expended after the second notice provided for in section 81-01.1-01-04. 3. Audits conducted by the multistate tax commission are not subject to the time deadlines set forth in subsection 1 or 2.