North Dakota Statutes
§ 57-38.3-01 — Legislative intent - Liberal construction
North Dakota § 57-38.3-01
This text of North Dakota § 57-38.3-01 (Legislative intent - Liberal construction) 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 § 57-38.3-01 (2026).
Text
It is the intent of the legislative assembly to establish a policy and to provide a system
whereby all claimant agencies of the state of North Dakota, in conjunction with the
commissioner, shall cooperate in identifying debtors who owe money to the state through its
various claimant agencies and who qualify for refunds approved by the commissioner. It is also
the intent of this chapter to establish procedures for setting off against any such refund the sum
of any debt owed to the state. To this end, this chapter should be liberally construed.
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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 § 57-38.3-01, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.3-01.