North Dakota Statutes
§ 57-61-06.1 — Refund of overpayments
North Dakota § 57-61-06.1
This text of North Dakota § 57-61-06.1 (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 § 57-61-06.1 (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 the provisions of 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 state tax commissioner within six years
after the date the overpayment was received by the commissioner. If a refund is authorized by
the tax commissioner, the tax 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
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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 § 57-61-06.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-61-06.1.