North Dakota Statutes
§ 57-23-09 — Procedure when refund is made
North Dakota § 57-23-09
This text of North Dakota § 57-23-09 (Procedure when refund is made) 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 § 57-23-09 (2026).
Text
When any application for refund is granted, the county auditor shall issue and deliver to the
applicant a warrant drawn on the county treasurer for the amount ordered refunded, and the
county treasurer shall refund the same, and shall write opposite such tax in the treasurer's list
the word "refund", with the date and the number of the warrant. The amount so refunded must
be charged to the state, county, city, township, school district, park district, or any other taxing
district, which may have received any part of such money, in proportion to the levies for the year
for which the tax was extended. The refund must include any penalties and interest previously
paid on the portion of any tax abated or compromised.
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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 § 57-23-09, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-23-09.