North Dakota Statutes

§ 57-38.3-04 — Collection of debts through setoff

North Dakota § 57-38.3-04
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-38.3Setoff of Income Tax Refund

This text of North Dakota § 57-38.3-04 (Collection of debts through setoff) 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 § 57-38.3-04 (2026).

Text

1.A claimant agency may submit any debts in excess of twenty-five dollars to the commissioner for collection through setoff, together with any information the commissioner may require, under the procedure established by this chapter, except in cases in which the validity of the debt is legitimately in dispute, an alternate means of collection is pending and believed to be adequate, or such collection would result in a loss of federal funds or federal assistance.
2.Upon request of a claimant agency, the commissioner shall set off any refund, as defined herein, against the sum certified by the claimant agency as provided in this chapter.
3.A claim made by any child support unit of the department of health and human services has priority in setting off any refund. Other claims rank by dat

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Bluebook (online)
North Dakota § 57-38.3-04, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.3-04.