North Dakota § 57-39.9-05 Refunds - Continuing appropriation

North Dakota Statutes

§ 57-39.9-05 — Refunds - Continuing appropriation

North Dakota § 57-39.9-05

Title 57Taxation

Ch. 57-39.9State-Tribal Sales, Use, and Gross Receipts Tax Agreements

This text of North Dakota § 57-39.9-05 (Refunds - Continuing appropriation) 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 § 57-39.9-05 (2026).

Text

1.Refunds of the tax imposed under chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2, which are subject to an agreement under this chapter, must be paid from the state general fund, and are provided to the state treasurer as a standing and continuing appropriation.

2.Refunds of taxes paid under this section must be reimbursed to the state general fund, with interest at the rate prescribed in section 57-39.2-25, from the first available moneys deposited in the tribal allocation fund.

3.The tax commissioner shall determine the reservation of the tribe or tribes to which the refund is attributable. The refund, including interest, must be reimbursed from the first available moneys deposited in the tribal allocation fund on behalf of the tribe or tribes to which the refund is attributable.

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1. Refunds of the tax imposed under chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2,
which are subject to an agreement under this chapter, must be paid from the state

general fund, and are provided to the state treasurer as a standing and continuing
appropriation.
2. Refunds of taxes paid under this section must be reimbursed to the state general fund,
with interest at the rate prescribed in section 57-39.2-25, from the first available
moneys deposited in the tribal allocation fund.
3. The tax commissioner shall determine the reservation of the tribe or tribes to which the
refund is attributable. The refund, including interest, must be reimbursed from the first
available moneys deposited in the tribal allocation fund on behalf of the tribe or tribes
to which the refund is attributable.