North Dakota Statutes
§ 57-39.4-26 — (325) Customer refund procedures
North Dakota § 57-39.4-26
This text of North Dakota § 57-39.4-26 ((325) Customer refund procedures) 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 § 57-39.4-26 (2026).
Text
1.This section applies when a state allows a purchaser to seek a return of over-collected
sales or use taxes from the seller.
2.Nothing in this section shall either require a state to provide, or prevent a state from
providing, a procedure by which a purchaser may seek a refund directly from the state
arising out of sales or use taxes collected in error by a seller from the purchaser.
Nothing in this section shall operate to extend any person's time to seek a refund of
sales or use taxes collected or remitted in error.
3.This section provides the first course of remedy available to purchasers seeking a
return of over-collected sales or use taxes from the seller. A cause of action against
the seller for the over-collected sales or use taxes does not accrue until a purchaser
has provided
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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 § 57-39.4-26, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.4-26.