Response to statement of grounds

Within ninety days of the final statement of grounds, the tax commissioner must provide a detailed response. The tax commissioner's response must address each objection raised by the statement of grounds. The taxpayer may request a more specific statement within fifteen days of the tax commissioner's detailed response. The tax commissioner shall respond to the request for a more specific statement within thirty days. If the tax commissioner fails to meet the deadlines specified in this section, subsection 2 of section 81-01.1-01-09 applies, unless the taxpayer and tax commissioner agree to extend the ninety-day period in this section.