§ 57-38.3-10 — Priority of claims

North Dakota § 57-38.3-10

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-38.3: Setoff of Income Tax Refund

Text

1. The commissioner may first apply any refund or credit to payment of the taxpayer's
delinquent tax and may delay a transfer of funds to a claimant agency until the
taxpayer's delinquent returns have been filed.
2. If more than one claimant agency asserts a debt, or if a claimant agency asserts more
than one debt against a debtor, and the total amount of the debts asserted exceeds
the total amount of the refund available for setoff, the commissioner shall approve the
transfer of funds to claimant agencies in the following order:
a. Debts for services or benefits otherwise paid for in whole by the state or a political
subdivision thereof.
b. Debts for services or benefits otherwise paid for in part by the state or political
subdivision thereof.
c. All other debts.
3. Debts within each priority classification must be given payment priority based upon the
order of receipt from claimant agencies.