North Dakota Statutes
§ 57-01-12.1 — Application of refunds and credits
North Dakota § 57-01-12.1
This text of North Dakota § 57-01-12.1 (Application of refunds and credits) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-01-12.1 (2026).
Text
All refunds and credits for overpayment to any taxpayer may be applied to the payment of
any taxpayer's delinquent or unpaid taxes, including penalties and interest, or delayed until the
taxpayer's delinquent returns have been filed and all taxes due thereon, including penalties and
interest, have been paid. This provision is applicable as to all taxes that are administered and
collected by the tax commissioner and is effective for all refunds and credits determined payable
or due a taxpayer after December 31, 1978.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-01-12.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-01-12.1.