North Dakota § 57-38.3-06 Hearing procedure

North Dakota Statutes

§ 57-38.3-06 — Hearing procedure

North Dakota § 57-38.3-06

Title 57Taxation

Ch. 57-38.3Setoff of Income Tax Refund

This text of North Dakota § 57-38.3-06 (Hearing procedure) 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 § 57-38.3-06 (2026).

Text

1.If the claimant agency receives written application contesting the setoff or the claim upon which the setoff is based, it shall grant a hearing to the taxpayer to determine whether the setoff is proper or the claim is valid. A hearing to contest a setoff sought by the state court administrator is governed by supreme court rule. If the sum asserted as due and owing is not correct, an adjustment to the claimed sum may be made.

2.No issues may be reconsidered at the hearing which have been previously litigated in a court or in any administrative proceeding.

3.Appeals from actions taken at the hearing allowed under this section must be in accordance with the provisions of chapter 28-32. An appeal from a hearing requested under subsection 5 of section 57-38.3-05 to contest a setoff sought

Free access — add to your briefcase to read the full text and ask questions with AI

1. If the claimant agency receives written application contesting the setoff or the claim
upon which the setoff is based, it shall grant a hearing to the taxpayer to determine

whether the setoff is proper or the claim is valid. A hearing to contest a setoff sought by
the state court administrator is governed by supreme court rule. If the sum asserted as
due and owing is not correct, an adjustment to the claimed sum may be made.
2. No issues may be reconsidered at the hearing which have been previously litigated in
a court or in any administrative proceeding.
3. Appeals from actions taken at the hearing allowed under this section must be in
accordance with the provisions of chapter 28-32. An appeal from a hearing requested
under subsection 5 of section 57-38.3-05 to contest a setoff sought by the state court
administrator is governed by supreme court rule.