North Dakota § 57-40.2-17 Disposition of excess tax collections

North Dakota Statutes

§ 57-40.2-17 — Disposition of excess tax collections

North Dakota § 57-40.2-17

Title 57Taxation

Ch. 57-40.2Use Tax

This text of North Dakota § 57-40.2-17 (Disposition of excess tax collections) 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 § 57-40.2-17 (2026).

Text

Whenever a retailer maintaining a place of business in this state has collected a use tax
from a customer in excess of the amount prescribed or due under this chapter, and if the retailer
does not refund the excessive tax collected to the customer, the amount so collected by the
retailer must be paid by the retailer to the tax commissioner in the return filed for the period in
which the excessive collection occurred. If the excessive collection is subsequently refunded by
the retailer to the customer, the retailer may file an amended return with the tax commissioner
for the period the excess tax was collected and file a claim for refund.

Free access — add to your briefcase to read the full text and ask questions with AI

Whenever a retailer maintaining a place of business in this state has collected a use tax
from a customer in excess of the amount prescribed or due under this chapter, and if the retailer
does not refund the excessive tax collected to the customer, the amount so collected by the
retailer must be paid by the retailer to the tax commissioner in the return filed for the period in
which the excessive collection occurred. If the excessive collection is subsequently refunded by
the retailer to the customer, the retailer may file an amended return with the tax commissioner
for the period the excess tax was collected and file a claim for refund.