North Dakota § 57-38.3-02 Definitions

North Dakota Statutes

§ 57-38.3-02 — Definitions

North Dakota § 57-38.3-02

Title 57Taxation

Ch. 57-38.3Setoff of Income Tax Refund

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Bluebook

N.D. Cent. Code § 57-38.3-02 (2026).

Text

As used in this chapter:

1."Claimant agency" means the department of health and human services, job service North Dakota, workforce safety and insurance, state institutions of higher education, the North Dakota student loan service center, the insurance commissioner, the North Dakota guaranteed student loan program, the industrial commission acting as the state housing finance agency under chapter 54-17, a housing authority created under section 23-11-02, or the state court administrator on behalf of the state courts for purposes of court-ordered fines, fees, or costs due the state. On or before September first of each year, the state housing finance agency shall conduct an election by mail among housing authorities of the state and certify to the tax commissioner which housing authority

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As used in this chapter:
1. "Claimant agency" means the department of health and human services, job service
North Dakota, workforce safety and insurance, state institutions of higher education,
the North Dakota student loan service center, the insurance commissioner, the North
Dakota guaranteed student loan program, the industrial commission acting as the
state housing finance agency under chapter 54-17, a housing authority created under
section 23-11-02, or the state court administrator on behalf of the state courts for
purposes of court-ordered fines, fees, or costs due the state. On or before September
first of each year, the state housing finance agency shall conduct an election by mail
among housing authorities of the state and certify to the tax commissioner which
housing authority received the greatest number of votes and is capable of compliance
with the duties of a claimant agency under section 57-38.3-05. During the ensuing
calendar year, the housing authority certified as selected under this subsection shall
act as the claimant agency for all housing authorities for the purposes of submitting
debtor information to the tax commissioner for fund transfers and for providing notice
to the debtor as required by section 57-38.3-05.
2. "Commissioner" means the North Dakota tax commissioner or the commissioner's
designee.
3. "Debt" means any liquidated sum due and owing, or required to be collected by, any
claimant agency which has accrued through contract, subrogation, tort, or operation of
law, regardless of whether there is an outstanding judgment for that sum.
4. "Debtor" means any individual owing money to or having a delinquent or defaulted
account or loan with any claimant agency, which obligation has not been adjudicated
satisfied by court order, set aside by court order, or discharged in bankruptcy, or
otherwise canceled under the Higher Education Act of 1965 [Pub. L. 89-329; 79 Stat.
1219; 20 U.S.C. 1001 et seq.].
5. "Refund" means the North Dakota income tax refund which the commissioner
determines to be due any individual taxpayer.