North Dakota § 57-01-20 Multistate tax audit fund - Continuing appropriation - Transfers to the general fund

North Dakota Statutes

§ 57-01-20 — Multistate tax audit fund - Continuing appropriation - Transfers to the general fund

North Dakota § 57-01-20

Title 57Taxation

Ch. 57-01Tax Commissioner

This text of North Dakota § 57-01-20 (Multistate tax audit fund - Continuing appropriation - Transfers to the general fund) 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 § 57-01-20 (2026).

Text

general fund.
There is created in the state treasury the multistate tax audit fund. The fund consists of all
moneys collected and received by the tax commissioner as a result of participation in the
multistate tax commission audit and nexus programs. All moneys in the fund are appropriated to
the tax commissioner on a continuing basis to pay the multistate tax commission audit and
nexus program fees. On or before June thirtieth of each year, the tax commissioner shall certify
to the state treasurer the amount of accumulated funds in the multistate tax audit fund which
exceed the audit and nexus program fees for the following year. The state treasurer shall
transfer the certified amount from the multistate tax audit fund to the general fund prior to the
end of each fiscal year.

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general fund.
There is created in the state treasury the multistate tax audit fund. The fund consists of all
moneys collected and received by the tax commissioner as a result of participation in the
multistate tax commission audit and nexus programs. All moneys in the fund are appropriated to
the tax commissioner on a continuing basis to pay the multistate tax commission audit and
nexus program fees. On or before June thirtieth of each year, the tax commissioner shall certify
to the state treasurer the amount of accumulated funds in the multistate tax audit fund which
exceed the audit and nexus program fees for the following year. The state treasurer shall
transfer the certified amount from the multistate tax audit fund to the general fund prior to the
end of each fiscal year.