North Dakota Statutes
§ 57-36-30 — Issuance of credit or refund
Whenever by any provisions of this chapter a credit or refund is authorized, the tax
commissioner shall issue a credit applicable to future obligations under this chapter or certify the
amount of the refund, the reason therefor, and the name of the payee to the director of the office
of management and budget, who shall thereupon draw a warrant on the fund to which the
payment had been credited in the amount specified payable to the named payee.
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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 commissioner