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payment of the refund excepting the month in which the return was required to be filed. c. Interest on refunds arising from net operating loss carrybacks, capital loss carrybacks, or tax credit carrybacks accrues for payment from the due date of the return for the year, determined without regard to extensions of the time for filing, giving rise to the loss carryback, to the date of payment of the refund, except that no interest accrues if the refund payment is made within forty-five days of the date the amended return or claim is filed to claim the refund attributable to the carryback. 2. No interest may be paid on refunds arising from amended returns or other claims filed for taxable years beginning before January 1, 1979. 57-38-36. When payment of tax may be made in quarterly installments. Repealed by S.L. 1983, ch. 637, § 1. 57-38-37. Receipt. The tax commissioner, as soon as possible after the receipt of the return and remittance, if paid by cash or currency, shall issue a receipt to the taxpayer for the amount of the taxpayer's remittance. Such receipt is not a receipt in full for the amount of the tax due, but only for the remittance made by the taxpayer. 57-38-38. Tax commissioner to audit returns and assess tax. 1. Except as otherwise provided in this section, the tax commissioner shall proceed to audit the returns of taxpayers and, not later than three years after the due date of the return, or three years after the return was filed, whichever period expires later, assess the tax and, if any additional tax is found due, shall notify the taxpayer in detail as to the reason for the increase. 2. For taxable years beginning before January 1, 1991, as to any corporation or other person whose principal place for managing or directing a business is outside North Dakota, the tax commissioner has six years after the due date of the return or six years after the return was filed, whichever period expires later, to audit the return of the corporation or other person and assess any additional tax found due. Effective for the taxable years beginning after December 31, 1990, and before January 1, 1993, the tax commissioner has five years to audit the return of the corporation or other person and assess any additional tax found due. Effective for taxable years beginning after December 31, 1992, and before January 1, 1995, the time period for assessment under this subsection is four years. Effective for taxable years beginning after December 31, 1994, the time period for assessment under this subsection is three years. 3. If there is a change in taxable income or income tax liability by an amount which is in excess of twenty-five percent of the amount of taxable income or income tax liability stated in the return as filed, any additional tax determined to be due may be assessed at any time within six years after the due date of the return, or six years after the return was filed, whichever period expires later. 4. If a person has failed to file a return of income as required by this chapter, the tax may be assessed under section 57-38-33 or subsection 6 of section 57-38-45, or an action brought under section 57-38-47, at any time within ten years after the due date of the return. 5. If false or fraudulent information is given in the return, or if the failure to file a return is due to the fraudulent intent or the willful attempt of the taxpayer in any manner to evade the tax, the time limitations in this section do not apply, and the tax may be assessed at any time. 6. a. If a person files an amended state income tax return, or other information as required by the tax commissioner, pursuant to section 57-38-34.4, the tax commissioner has two years after the amended state income tax return, or other Page No. 47