§ 57-65-11 — Refund claims

1. A taxpayer may file a claim for credit or refund of an overpayment of tax within three
years of the due date of the return or three years after the return was filed. However, if
there is a change in tax liability on any return by an amount in excess of twenty-five
percent of the amount of tax before any credits, a claim for refund of tax may be filed
within six years after the due date of the return or six years after the return was filed,
whichever period expires last.
2. If any taxpayer consents to an extension of time for the assessment of tax under
subsection 5 of section 57-65-09, the period of time for filing a claim for credit or
refund will be similarly extended. If an assessment is issued under this circumstance,
the taxpayer has sixty days from the assessment to file a claim for refund. If a claim for
refund is filed in any year extended by an agreement under subsection 5 of section
57-65-09, the tax commissioner may assess additional tax for any year extended by
the same agreement which has otherwise expired. The additional assessment is
limited to the issues raised in the claim for credit or refund.

3. Every claim for credit or refund must be made by filing with the tax commissioner an
amended return, or other report as prescribed by the tax commissioner, accompanied
by a statement outlining the specific grounds upon which the claim is based.
4. In all cases of overpayment, duplicate payment, or payment made in error, the tax
commissioner shall issue a certificate containing the facts and the amount of the
refund to which the taxpayer may be entitled. Upon presentation of the certificate to
the office of management and budget, a warrant must be issued to the taxpayer for the
purpose of refunding any overpayment, duplicate payment, or payment made in error
out of the unapportioned potash and byproducts tax in the state treasury and a
pro rata share must be charged against the county entitled to share in the tax. Interest
arising from refunds of overpayments, duplicate payments, and erroneous payments
must be allowed and paid at the rate of ten percent per annum and accrues for
payment from sixty days after the due date of the return or after the return was filed or
after the tax was fully paid, whichever comes later.