North Dakota Statutes
§ 57-43.3-28 — Erroneously or illegally collected taxes
North Dakota § 57-43.3-28
This text of North Dakota § 57-43.3-28 (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 § 57-43.3-28 (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 the
tax on a subsequent report 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 from undistributed funds received from the tax imposed by this chapter and any such
refund may not be approved or paid unless it is in an amount that is in excess of five dollars.
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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 § 57-43.3-28, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-43.3-28.