§ 57-39.2-25 — Payment of refund

North Dakota § 57-39.2-25

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-39.2: Sales Tax

Text

1. Whenever by any provisions of this chapter a refund is authorized, the commissioner
shall certify the amount of the refund, the reason therefor, and the name of the payee
to the office of management and budget, who shall thereupon draw a warrant on the
general fund in the amount specified payable to the named payee. Interest of ten
percent per annum must be allowed and paid upon any overpayment of tax from sixty
days after the due date of the return or after the date the return was filed or after the
date the tax due was fully paid, whichever comes later, to the date of the refund.

2. If the tax commissioner disallows a claim for credit or refund, the tax commissioner
shall notify the taxpayer accordingly. The decision of the tax commissioner to deny a
claim is final and irrevocable thirty days after the date of notice unless within the
thirty-day period the taxpayer files a written protest. A written protest must be filed
under rules adopted by the tax commissioner under chapter 28-32.