North Dakota Statutes
§ 57-38.3-07 — Finalization
North Dakota § 57-38.3-07
This text of North Dakota § 57-38.3-07 (Finalization) 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 § 57-38.3-07 (2026).
Text
Upon final determination of the amount of the debt due and owing by means of the
procedures provided by section 57-38.3-06 or by the taxpayer's default through failure to comply
with section 57-38.3-05, mandating timely request for review, the claimant agency shall remove
the amount of the debt due and owing from the escrow account and shall credit such amount to
the debtor's obligation.
Free access — add to your briefcase to read the full text and ask questions with AI
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 § 57-38.3-07, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.3-07.