STATE OF NORTH DAKOTA
BEFORE THE STATE TAX TRIBUNAL
(In the Administrative Capacity of the North Dakota Office of State Tax Commissioner)
PETITION FOR REVIEW, NOTICE OF APPEAL,
AND REQUEST FOR COLLECTION STAY (“Petition” or “Appeal”)
Filed by: [TAXPAYER LEGAL NAME], a [STATE OF FORMATION] [ENTITY TYPE / INDIVIDUAL]
Against: North Dakota State Tax Commissioner (the “Commissioner”)
Effective Date: [DATE FILED WITH TRIBUNAL]
[// GUIDANCE: Insert the Tribunal’s correct mailing address and caption number (if already assigned).]
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
- Representations & Warranties
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
- Verification
- Certificate of Service
1. DOCUMENT HEADER
1.1 Parties
(a) Petitioner: [TAXPAYER LEGAL NAME], [EIN/SSN XXXX], principal place of business at [ADDRESS].
(b) Respondent: North Dakota State Tax Commissioner, 600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599.
1.2 Recitals
A. On [ASSESSMENT DATE], the Commissioner issued a Notice of Assessment (the “Assessment”) against Petitioner for alleged tax liabilities relating to [TAX TYPE & PERIOD].
B. Petitioner timely seeks review pursuant to applicable North Dakota tax-appeal statutes and administrative rules (collectively, the “State Tax Law”).
C. Petitioner files this Petition within [XX] days of the Assessment, thereby invoking the exclusive jurisdiction of this Tribunal.
D. Petitioner further moves for a stay of collection activities during the pendency of this Appeal, as permitted under State Tax Law upon adequate security.
1.3 Jurisdiction & Venue
The Tribunal has subject-matter jurisdiction over this dispute, and venue lies exclusively with the Tribunal pursuant to State Tax Law.
2. DEFINITIONS
For ease of reference, capitalized terms used in this Petition have the meanings set forth below:
“Assessment” – the Notice of Assessment dated [ASSESSMENT DATE] issued by the Commissioner.
“Burden of Proof” – the obligation imposed upon Petitioner to establish by a preponderance of the evidence that the Assessment is incorrect, except where State Tax Law shifts such burden to the Commissioner (e.g., upon proof of arbitrary or erroneous methodology).
“Collection Action” – any lien, levy, garnishment, offset, or other enforced collection measure initiated or threatened by the Commissioner in connection with the Assessment.
“Commissioner” – the North Dakota State Tax Commissioner and any duly authorized agents or delegates.
“Petitioner” – the taxpayer identified in Section 1.1(a).
“State Tax Law” – North Dakota Century Code Title 57, associated administrative rules, and any other controlling authority governing the Assessment and this Appeal.
“Tribunal” – the State Tax Tribunal sitting within the Office of State Tax Commissioner (or any statutorily-designated successor forum).
3. OPERATIVE PROVISIONS
3.1 Timeliness of Appeal
Petitioner affirms that this Appeal is filed within the statutory limitations period of [30] days from the Assessment, rendering it timely and properly before the Tribunal.
3.2 Statement of Material Facts
[INSERT detailed narrative, including: (i) tax type; (ii) taxable periods; (iii) audit history; (iv) amounts assessed; (v) Petitioner’s business operations; (vi) relevant transactions or deductions.]
[// GUIDANCE: Attach schedules, work-papers, or affidavits as Exhibits A-___.]
3.3 Issues Presented
(a) Whether the Commissioner erred in applying [SPECIFY STATUTORY/RULE PROVISION] when determining taxable income/sales.
(b) Whether certain transactions qualify for [EXEMPTION / DEDUCTION] under North Dakota law.
(c) Whether penalties and interest were improperly imposed.
3.4 Relief Requested
Petitioner respectfully requests that the Tribunal:
(i) Vacate or modify the Assessment in whole or in part;
(ii) Grant a stay of all Collection Actions pending final resolution (Section 3.5);
(iii) Award statutory interest on any overpayments; and
(iv) Grant such other relief as equity and good conscience require.
3.5 Request for Collection Stay
(a) Pursuant to State Tax Law, Petitioner requests an immediate stay of Collection Actions.
(b) Security: Petitioner is prepared to (i) post a surety bond, (ii) deposit the disputed amount in escrow, or (iii) provide alternative security acceptable to the Tribunal.
(c) Demonstration of Hardship: [BRIEF STATEMENT or attach affidavit].
3.6 Standard of Review
The Assessment is presumed correct; however, Petitioner may rebut the presumption by demonstrating error in fact or law. The Tribunal reviews questions of law de novo and findings of fact under the clearly-erroneous standard unless otherwise mandated.
4. REPRESENTATIONS & WARRANTIES
4.1 Authority
Petitioner represents that the individual executing this Petition has full authority to bind Petitioner.
4.2 Accuracy of Submissions
Petitioner warrants that all factual statements, schedules, and exhibits submitted are true, correct, and complete to the best of Petitioner’s knowledge and belief.
4.3 No Fraudulent Intent
Petitioner represents that the transactions at issue were undertaken in good faith and not for the primary purpose of tax evasion.
4.4 Survival
The representations and warranties herein survive the Tribunal’s final determination and any appellate review.
5. COVENANTS & RESTRICTIONS
5.1 Cooperation
Petitioner shall promptly furnish additional documentation reasonably requested by the Tribunal or the Commissioner.
5.2 Record Preservation
Petitioner covenants to preserve all books and records relevant to the Assessment until the later of (a) final, non-appealable resolution, or (b) six (6) years from the Effective Date.
5.3 Notice of Material Changes
Petitioner shall notify the Tribunal and the Commissioner within ten (10) days of any event that materially affects the issues on appeal (e.g., bankruptcy filing, merger, cessation of business).
6. DEFAULT & REMEDIES
6.1 Events of Default
(a) Failure to comply with Tribunal orders;
(b) Failure to maintain required security for Collection Stay;
(c) Submission of materially false information.
6.2 Cure Period
Except in cases of willful misconduct, Petitioner shall have ten (10) days from written notice to cure any Event of Default.
6.3 Tribunal Remedies
Upon uncured default, the Tribunal may:
(i) Lift the Collection Stay;
(ii) Dismiss the Petition with prejudice;
(iii) Impose monetary sanctions or costs.
6.4 Attorney Fees & Costs
The prevailing party may petition for reasonable attorney fees and costs to the extent permitted by State Tax Law.
7. RISK ALLOCATION
7.1 Indemnification – Taxpayer Burden of Proof
Petitioner acknowledges and accepts primary responsibility for establishing the factual and legal bases for relief. To the fullest extent permitted by law, Petitioner shall indemnify and hold harmless the Commissioner from any third-party claims arising out of Petitioner’s own misrepresentations made in this proceeding.
7.2 Limitation of Liability – Tax Assessment Cap
Any monetary liability of Petitioner in this proceeding shall not exceed the amount of tax, penalties, and interest asserted in the Assessment, except in cases of fraud or intentional misrepresentation.
7.3 Force Majeure
Deadlines may be extended for events beyond a party’s reasonable control (e.g., natural disasters, government shutdowns) upon motion and good-cause showing.
8. DISPUTE RESOLUTION
8.1 Governing Law
This Appeal is governed exclusively by North Dakota State Tax Law.
8.2 Forum Selection
Exclusive jurisdiction and venue lie with the State Tax Tribunal. Any subsequent judicial review shall be brought in the appropriate North Dakota District Court.
8.3 Arbitration (Limited)
By mutual consent of the parties, discrete factual issues may be referred to binding arbitration under the North Dakota Uniform Arbitration Act, provided that legal issues remain subject to Tribunal determination.
8.4 Jury Waiver (Limited Availability)
To the extent a jury trial might otherwise be available on judicial review, the parties knowingly waive the right to trial by jury, except where such waiver is prohibited by law.
8.5 Injunctive Relief – Preservation of Collection Stay
Nothing in this Section limits the Tribunal’s authority to enter preliminary or permanent injunctive relief necessary to preserve the status quo, including extension of any Collection Stay.
9. GENERAL PROVISIONS
9.1 Amendments & Waivers
This Petition may be amended only by written motion granted by the Tribunal. A party’s waiver of any procedural right on one occasion is not a waiver of future rights.
9.2 Assignment
Petitioner may not assign this Appeal or any rights herein without prior Tribunal approval.
9.3 Successors & Assigns
This Petition binds and benefits the parties and their respective successors and permitted assigns.
9.4 Severability
If any provision is held invalid, the remainder shall be given full effect consistent with the parties’ intent and applicable law.
9.5 Integration
This Petition, together with all exhibits and Tribunal orders, constitutes the entire agreement and understanding of the parties regarding the subject matter.
9.6 Counterparts & Electronic Signatures
This Petition may be executed in multiple counterparts and by electronic signatures, each of which is deemed an original.
10. EXECUTION BLOCK
IN WITNESS WHEREOF, Petitioner has caused this Petition to be executed as of the Effective Date.
Petitioner: [TAXPAYER LEGAL NAME]
By: _____
Name: _____
Title: ______
Date: _______
[// GUIDANCE: If Petitioner is an entity, attach a corporate resolution or certificate of authority.]
11. VERIFICATION
I, [NAME OF AUTHORIZED REPRESENTATIVE / INDIVIDUAL TAXPAYER], being duly sworn, state that I have read the foregoing Petition and the facts stated therein are true and correct to the best of my knowledge, information, and belief.
Signature
Subscribed and sworn before me on this ___ day of ____, 20__.
Notary Public for the State of _
My commission expires: ___
12. CERTIFICATE OF SERVICE
I certify that on [DATE] I served a true and correct copy of this Petition (with all exhibits) upon the North Dakota State Tax Commissioner by:
[ ] Certified U.S. Mail, Return Receipt Requested
[ ] Personal Delivery
[ ] Approved Electronic Filing System
to the following address:
North Dakota State Tax Commissioner
Attn: Legal Division
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
[NAME], [Title]
[// GUIDANCE: Retain proof of service (e.g., USPS Form 3811) for submission to the Tribunal.]
END OF TEMPLATE
[// GUIDANCE:
1. Confirm all statutory deadlines under current N.D. Century Code and administrative rules before finalizing.
2. Consider filing an accompanying Motion for Stay with supporting memorandum and proposed order if the Tribunal requires separate pleadings.
3. Review local rules regarding formatting (e.g., page limits, font size, margin requirements).
4. Attach a computation schedule reconciling the Commissioner’s figures to Petitioner’s position.
5. If the disputed amount exceeds $50,000 or involves complex issues, request a prehearing conference to narrow the scope of dispute.]