North Dakota § 57-39.2-24.1 Claim for refund

North Dakota Statutes

§ 57-39.2-24.1 — Claim for refund

North Dakota § 57-39.2-24.1

Title 57Taxation

Ch. 57-39.2Sales Tax

This text of North Dakota § 57-39.2-24.1 (Claim for refund) 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 § 57-39.2-24.1 (2026).

Text

1.A taxpayer may file a claim for refund of tax that was not due, or for which a refund is authorized under this chapter or chapter 57-40.2. A refund claim must be filed in the manner provided in this section.

2.A taxpayer shall file a claim for refund with the tax commissioner within three years after the due date of the return or the date the return was filed, whichever is later.

3.For purposes of this section, "taxpayer" means a person who is required under this chapter or chapter 57-40.2 to file a return and who has remitted to the tax commissioner the tax for which a refund is claimed.

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1. A taxpayer may file a claim for refund of tax that was not due, or for which a refund is
authorized under this chapter or chapter 57-40.2. A refund claim must be filed in the
manner provided in this section.
2. A taxpayer shall file a claim for refund with the tax commissioner within three years
after the due date of the return or the date the return was filed, whichever is later.
3. For purposes of this section, "taxpayer" means a person who is required under this
chapter or chapter 57-40.2 to file a return and who has remitted to the tax
commissioner the tax for which a refund is claimed.