North Dakota Statutes
§ 57-38-40.1 — Income tax refund reserve
North Dakota § 57-38-40.1
This text of North Dakota § 57-38-40.1 (Income tax refund reserve) 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 § 57-38-40.1 (2026).
Text
A reserve for income tax refunds is hereby created as a special fund in the state treasury.
The state tax commissioner shall deposit in such fund such amounts from income tax
collections as the commissioner deems necessary to pay refunds to which taxpayers may be
entitled under the provisions of this chapter and appropriated pursuant to section 12 of article X
of the Constitution of North Dakota.
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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 § 57-38-40.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-40.1.