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tax commissioner. The tax commissioner may prescribe any procedures and guidelines necessary to administer this paragraph. d. A passthrough entity failing to file a return, or failing to withhold or remit the tax withheld, as required by this section, is subject to the provisions of section 57-38-45. 57-38-32. Duty of corporations to make returns. Each corporation that receives income from the sources designated in section 57-38-14, whether or not required to file an income tax return pursuant to the provisions of the United States Internal Revenue Code of 1954, as amended, shall, unless exempted by the provisions of section 57-38-09, make a return in such form as the tax commissioner may prescribe, stating specifically such facts as the tax commissioner may require for the purpose of making any computation required by this chapter. Any corporation which is required to file a state income tax return but not required to compute a federal taxable income figure for federal income tax purposes is required to compute such a federal taxable income figure using a pro forma return pursuant to the provisions of the Internal Revenue Code of 1954, as amended, in order to determine a starting point for the computation of state income tax. Any foreign loan and investment company engaged in business in this state, and whose income in this state consists solely of income exempt from taxation under this chapter, need not file an annual report unless specially requested to do so by the tax commissioner, but may file in lieu thereof an affidavit claiming exemption under this chapter. The return must be signed by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or any other officer duly authorized so to act and it and any other declaration, statement, or document required to be made must contain or be verified by a written declaration that it is made under the penalties of perjury. The tax commissioner may prescribe alternative methods for signing, subscribing, or verifying a return filed by electronic means, including telecommunications, that shall have the same validity and consequence as the actual signature and written declaration for a paper return. 57-38-33. Failure to complete return or supply information. If the tax commissioner is of the opinion that any person has failed to include in a return as filed, or to provide during the course of an audit, either intentionally or through error or for any other reason, information necessary to properly determine North Dakota taxable income, the tax commissioner may require from that person an amended return or any supplementary information as is necessary to properly and accurately determine a person's North Dakota taxable income, in the form as the tax commissioner shall prescribe. If the person fails or refuses to file the amended return or to furnish the supplementary information requested, the tax commissioner may, after thirty days' notice, determine the North Dakota taxable income of the person from the best information available and assess any tax due, including interest and penalty. If the tax commissioner finds that the taxpayer's failure to provide an amended return or supplementary information was unreasonable and willful, the assessment of tax is final as to the tax commissioner. A North Dakota district court may reverse the tax commissioner's assessment only if it finds that the taxpayer's failure was not willful or that the tax commissioner's request was unreasonable. 57-38-34. Time and place of filing returns - Interest on tax when time for filing is extended. 1. Returns must be in such form as the tax commissioner from time to time may prescribe and may include the requirement that a copy of the taxpayer's federal income tax return or a portion thereof or information reflected thereon be attached to, furnished with, or included in the taxpayer's state income tax return. The taxpayer's state income tax return must contain a method for the taxpayer to identify the school district in which the taxpayer resides and must be filed with the tax commissioner's office in Bismarck, North Dakota. The tax commissioner shall prepare blank forms for Page No. 44