North Dakota § 57-34-04.3 Claims for credit or refund - Continuing appropriation

North Dakota Statutes

§ 57-34-04.3 — Claims for credit or refund - Continuing appropriation

North Dakota § 57-34-04.3

Title 57Taxation

Ch. 57-34Telecommunications Carriers Taxation

This text of North Dakota § 57-34-04.3 (Claims for credit or refund - Continuing appropriation) 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 § 57-34-04.3 (2026).

Text

1.A telecommunications carrier may file a claim for credit or refund of an overpayment of any tax imposed by this chapter within three years after the due date of the return or within three years after the return was filed, whichever period expires later.

2.A claim for credit or refund must be made by filing with the tax commissioner an amended return, or other report as prescribed by the tax commissioner, accompanied by a statement outlining the specific grounds upon which the claim for credit or refund is based.

3.Refunds under this section must be paid by the tax commissioner and are appropriated from the state general fund as a standing and continuing appropriation to the tax commissioner for that purpose.

4.The tax commissioner shall notify the telecommunications carrier if the st

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1. A telecommunications carrier may file a claim for credit or refund of an overpayment of
any tax imposed by this chapter within three years after the due date of the return or
within three years after the return was filed, whichever period expires later.
2. A claim for credit or refund must be made by filing with the tax commissioner an
amended return, or other report as prescribed by the tax commissioner, accompanied
by a statement outlining the specific grounds upon which the claim for credit or refund
is based.
3. Refunds under this section must be paid by the tax commissioner and are
appropriated from the state general fund as a standing and continuing appropriation to
the tax commissioner for that purpose.
4. The tax commissioner shall notify the telecommunications carrier if the state board of
equalization disallows all or part of a claim for credit or refund. The decision of the
state board of equalization denying a claim for credit or refund is final and irrevocable
unless the telecommunications carrier brings an action against the state in district
court within six months of the mailing of the notice denying the claim for credit or
refund.