North Dakota § 57-43.1-32 Erroneously or illegally collected taxes

North Dakota Statutes

§ 57-43.1-32 — Erroneously or illegally collected taxes

North Dakota § 57-43.1-32

Title 57Taxation

Ch. 57-43.1Motor Vehicle Fuels and Importer for Use Taxes

This text of North Dakota § 57-43.1-32 (Erroneously or illegally collected taxes) 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 § 57-43.1-32 (2026).

Text

If any taxes, penalties, or interest imposed by this chapter have been erroneously or illegally
collected from any person, the commissioner may permit that person to take credit against a
subsequent tax return for the amount of the erroneous or illegal overpayment. In the alternative,
the commissioner shall present a voucher to the office of management and budget for payment
of the amount erroneously or illegally collected and a warrant-check must be prepared by that
office drawn on the state treasurer payable to that person. The refund must be paid to the
person from undistributed funds received from the tax imposed by this chapter and any credit or
refund may not be approved or paid unless it is an amount which is in excess of five dollars.

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If any taxes, penalties, or interest imposed by this chapter have been erroneously or illegally
collected from any person, the commissioner may permit that person to take credit against a
subsequent tax return for the amount of the erroneous or illegal overpayment. In the alternative,
the commissioner shall present a voucher to the office of management and budget for payment
of the amount erroneously or illegally collected and a warrant-check must be prepared by that
office drawn on the state treasurer payable to that person. The refund must be paid to the
person from undistributed funds received from the tax imposed by this chapter and any credit or
refund may not be approved or paid unless it is an amount which is in excess of five dollars.