North Dakota Statutes
§ 57-08-03 — Action against state for refund of excessive taxes paid by utility - Limitation
North Dakota § 57-08-03
This text of North Dakota § 57-08-03 (Action against state for refund of excessive taxes paid by utility - Limitation) 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 § 57-08-03 (2026).
Text
Limitation.
Any company claiming to be aggrieved by the levy of a tax upon its property and alleging
facts showing substantial injustice in the determination by the state board of equalization, within
six months after the payment of the tax under protest, may bring and maintain an action against
the state to recover such part of the tax as exceeds the amount the company should have paid.
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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 § 57-08-03, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-08-03.