North Dakota Statutes
§ 57-08-03 — Action against state for refund of excessive taxes paid by utility - Limitation
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.
Free access — add to your briefcase to read the full text and ask questions with AI
North Dakota § 57-08-03 (Action against state for refund of excessive taxes paid by utility - Limitation) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 commissioner