North Dakota Statutes
§ 57-08-04 — Refund of excess paid by utility
North Dakota § 57-08-04
This text of North Dakota § 57-08-04 (Refund of excess paid by utility) 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 § 57-08-04 (2026).
Text
If the amount of tax justly and equitably due from a utility is determined finally to be less
than the amount paid, the excess must be refunded to the utility by the direction of the court,
and for that purpose the county auditor of each county which was a party to the action, upon the
filing in the auditor's office of a certified copy of such final determination, shall draw a warrant
upon the county treasurer for the amount to be refunded. The amount refunded must be
charged against the funds of the state, county, township, city, school district, or other taxing
district in the hands of the county treasurer or funds which thereafter may be collected in such
proportion as the amount refunded bears to the amount collected for the benefit of each such
taxing district on the original assessme
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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 § 57-08-04, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-08-04.