North Dakota § 57-01-12.2 Minimum refunds and collections

North Dakota Statutes

§ 57-01-12.2 — Minimum refunds and collections

North Dakota § 57-01-12.2

Title 57Taxation

Ch. 57-01Tax Commissioner

This text of North Dakota § 57-01-12.2 (Minimum refunds and collections) 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 § 57-01-12.2 (2026).

Text

1.Except as otherwise provided in this title, a refund may not be made by the tax commissioner to any taxpayer unless the amount to be refunded, including interest, is at least five dollars. The tax commissioner shall transfer any amount that is not refunded to a taxpayer under this subsection to the state treasurer for deposit in the same manner as other revenue relating to the tax being administered.

2.A remittance of tax need not be made and any assessment or collection of tax may not be made unless the amount is at least five dollars, including penalties and interest.

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1. Except as otherwise provided in this title, a refund may not be made by the tax
commissioner to any taxpayer unless the amount to be refunded, including interest, is
at least five dollars. The tax commissioner shall transfer any amount that is not
refunded to a taxpayer under this subsection to the state treasurer for deposit in the
same manner as other revenue relating to the tax being administered.
2. A remittance of tax need not be made and any assessment or collection of tax may not
be made unless the amount is at least five dollars, including penalties and interest.