North Dakota Statutes
§ 57-38-37 — Receipt
North Dakota § 57-38-37
This text of North Dakota § 57-38-37 (Receipt) 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 § 57-38-37 (2026).
Text
The tax commissioner, as soon as possible after the receipt of the return and remittance, if
paid by cash or currency, shall issue a receipt to the taxpayer for the amount of the taxpayer's
remittance. Such receipt is not a receipt in full for the amount of the tax due, but only for the
remittance made by the taxpayer.
Free access — add to your briefcase to read the full text and ask questions with AI
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 § 57-38-37, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-37.