North Dakota § 57-60-10.1 Refund of overpayments

North Dakota Statutes

§ 57-60-10.1 — Refund of overpayments

North Dakota § 57-60-10.1

Title 57Taxation

Ch. 57-60Coal Conversion Facilities Privilege Tax

This text of North Dakota § 57-60-10.1 (Refund of overpayments) 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 § 57-60-10.1 (2026).

Text

If it appears that as a result of a mistake an overpayment of a tax, penalty, or interest was
made which was not due under the provisions of this chapter, then such amount must be
credited against any amount due under this chapter from the person who made the erroneous
payment or must be refunded to such person; provided, that the person entitled to the
overpayment makes a written claim for it to the commissioner within six years after the date the
overpayment was received by the commissioner. If a refund is authorized by the commissioner,
the commissioner shall certify the amount of the refund, the reason for it, and the name of the
person entitled to it to the office of management and budget which shall thereupon draw a
warrant for such amount on the funds to which the overpayment was cr

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If it appears that as a result of a mistake an overpayment of a tax, penalty, or interest was
made which was not due under the provisions of this chapter, then such amount must be
credited against any amount due under this chapter from the person who made the erroneous
payment or must be refunded to such person; provided, that the person entitled to the
overpayment makes a written claim for it to the commissioner within six years after the date the
overpayment was received by the commissioner. If a refund is authorized by the commissioner,
the commissioner shall certify the amount of the refund, the reason for it, and the name of the
person entitled to it to the office of management and budget which shall thereupon draw a
warrant for such amount on the funds to which the overpayment was credited.