North Dakota Statutes
§ 57-01-19 — Claim of unconstitutionality - Refund or credit of taxes paid
North Dakota § 57-01-19
This text of North Dakota § 57-01-19 (Claim of unconstitutionality - Refund or credit of taxes paid) 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 § 57-01-19 (2026).
Text
Notwithstanding any provision relating to claims for refund or credit of state taxes paid
contained in title 57, any claim for a refund or credit of taxes paid based upon a claim that the
tax or any provision thereof is unconstitutional under the federal or state constitution must be
made within one hundred eighty days of the due date of the return or payment of the tax,
whichever occurs first, for which the refund or credit is claimed. A claim for refund or credit of
taxes paid before January 1, 2005, based upon a claim that the tax or any provision thereof is
unconstitutional that is not filed with the commissioner before July 1, 2005, must be denied. This
section does not apply to ad valorem property taxes.
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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 § 57-01-19, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-01-19.