North Dakota Statutes
§ 57-36-29 — Correction of errors
North Dakota § 57-36-29
This text of North Dakota § 57-36-29 (Correction of errors) 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 § 57-36-29 (2026).
Text
1.If it appears that as a result of a mistake an amount of tax, penalty, or interest has
been paid which was not due under the provisions of this chapter, then such amount
becomes due under this chapter, and the amount must be credited or refunded to such
person or firm by the tax commissioner.
2.Whenever a distributor destroys cigarettes, cigars, pipe tobacco, or other tobacco
products accidentally, or intentionally, because of staleness or other unfitness for sale,
a credit or refund must be given to the wholesaler under the terms and conditions
prescribed by the tax commissioner.
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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 § 57-36-29, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-36-29.