North Dakota § 57-38-64 Application for quick refund of overpaid estimated tax by a corporation

North Dakota Statutes

§ 57-38-64 — Application for quick refund of overpaid estimated tax by a corporation

North Dakota § 57-38-64

Title 57Taxation

Ch. 57-38Income Tax

This text of North Dakota § 57-38-64 (Application for quick refund of overpaid estimated tax by a corporation) 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 § 57-38-64 (2026).

Text

A corporation may, after the close of the taxable year and before the fifteenth day of the
fourth month thereafter, file an application for an adjustment of an overpayment by it of
estimated tax for the taxable year. A claim for credit or refund must be verified and paid as are
other claims against the state. No application under this section may be allowed unless the
amount of the adjustment exceeds five hundred dollars. No interest may accrue or be paid on
any credit or refund allowed under this section as otherwise provided for under section
57-38-35.2.

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A corporation may, after the close of the taxable year and before the fifteenth day of the
fourth month thereafter, file an application for an adjustment of an overpayment by it of
estimated tax for the taxable year. A claim for credit or refund must be verified and paid as are
other claims against the state. No application under this section may be allowed unless the
amount of the adjustment exceeds five hundred dollars. No interest may accrue or be paid on
any credit or refund allowed under this section as otherwise provided for under section
57-38-35.2.