North Dakota Statutes
§ 57-20-14 — Acceptance subject to payment
The acceptance of any check, draft, or money order in payment of any tax, fee, or license
does not constitute payment until it has been duly honored and paid, and acceptance is subject
to collection.
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Related
Thompson v. Molde
2018 ND 245 (North Dakota Supreme Court, 2018)
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