TourAxiom/North Dakota/Regulations/Ndac/81-03-01.1/§ 81-03-01.1.81-03-01.1-0181-03-01.1-01 Reaudit and reassessment.Official sourceciteRepealed effective May 1, 1991.81-03-01.1-02 Taxpayer may be required to file a pro forma federal income tax return. →