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of section 57-38-30.3, notwithstanding the time limitations of this section. The claim for the credit or refund under this subdivision must be submitted to the commissioner within one year from the date the taxes were paid to the other jurisdiction. The taxpayer must submit sufficient proof to show entitlement to a credit or refund under this subdivision. 2. 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, a person may file a claim for credit or refund of any tax imposed by this chapter within six years after the due date of the return or within six years after the return was filed, whichever period expires last. The provisions of this subsection do not create or increase any net operating loss otherwise recognized under this chapter for purposes of carryover to any subsequent taxable period or carryback to any prior taxable period. 3. A corporation may file a claim for credit or refund of an overpayment of tax resulting from the carryback of a net operating loss under subsection 3 of section 57-38-01.3, or resulting from a federal capital loss carryback, within three years after the prescribed due date for filing the return, including extensions, for the tax year in which the loss was incurred. The provisions of this subsection applicable to net operating losses are ineffective for loss years beginning after December 31, 2002. 4. A person other than a corporation may file a claim for credit or refund of an overpayment of tax resulting from the carryback of a net operating loss within three years after the prescribed due date for filing the return, including extensions, for the tax year in which the loss was incurred. The provisions of this subsection are effective for loss years beginning after December 31, 1986. 5. Notwithstanding any other provision in this section, if any taxpayer, with or without intent to evade any tax imposed by this chapter, fails to file a state income tax return within three years after the due date of the return prescribed in this chapter, no credit or refund of overwithheld income tax or overpaid estimated income tax may be made. 6. If any person consents to an extension of time for the assessment of state income tax, under subsection 8 of section 57-38-38, the period of time for filing a claim for credit or refund will be similarly extended. Provided, however, if an assessment is issued, the taxpayer has sixty days from the assessment to file a claim for refund. If a claim for refund is filed in any year extended by an agreement under subsection 8 of section 57-38-38, the tax commissioner may assess additional tax for any year extended by the same agreement which has otherwise expired. The additional assessment is limited to issues raised in the claim for refund. 7. a. If a person required to file an amended state income tax return, or other information as required by the tax commissioner, under section 57-38-34.4, does so within the ninety-day period prescribed therein, an overpayment of state income tax attributable to the changes or corrections made by the United States internal revenue service, or other competent authority, must be credited or refunded to the person by the tax commissioner, even though other time periods prescribed in this section may have expired; provided the person submits a notice or other pertinent documentation as proof of the final determination of the changes or corrections by the United States internal revenue service, or other competent authority. b. If a person required to file an amended state income tax return, or other information as required by the tax commissioner, under section 57-38-34.4, does not do so within the ninety-day period prescribed therein, an overpayment of state income tax attributable to the changes or corrections made by the United States internal revenue service, or other competent authority, must be credited or refunded to the person by the tax commissioner if the person files the amended state income tax return, or other information as required by the tax commissioner, within two years after the final determination of the changes or corrections made by the United States internal revenue service, or other competent authority, even though other time periods prescribed in this section may have expired. This Page No. 50