Complaint - Time for filing - Extensions granted

1. When a taxpayer is required to file an administrative complaint in response to a notice of reconsideration, the taxpayer shall file the complaint within thirty days of the notice. The taxpayer will be granted an automatic extension of thirty days to file a complaint, provided the taxpayer makes a request for extension within thirty days of the notice. Further extensions are available at the discretion of the tax commissioner. 2. When a representative of the tax commissioner files an administrative complaint pursuant to North Dakota Century Code section 57-39.2-15, the administrative complaint must be filed within nine months of the statement of grounds, plus mutually agreed extensions.