North Dakota Statutes
§ 57-43.1-07 — Commissioner to examine and pay claims
North Dakota § 57-43.1-07
This text of North Dakota § 57-43.1-07 (Commissioner to examine and pay claims) 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 § 57-43.1-07 (2026).
Text
Within thirty days of the receipt of a claim for a refund of tax, the commissioner shall
examine the claim and, if there are no apparent discrepancies, shall prepare an abstract
showing the claim number and the name, address, and the amount due each claimant. All
claims approved by the commissioner must be paid by warrant-checks prepared by the office of
management and budget. The state treasurer is not required to retain the canceled checks by
which any refund may have been paid for a period of more than six years from July first of the
fiscal year in which the refund check is issued.
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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 § 57-43.1-07, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-43.1-07.