North Dakota Statutes
§ 57-65-12 — Minimum refunds and collections
1.A refund may not be made by the tax commissioner to any taxpayer unless the amount
to be refunded, including interest, is at least five dollars. The tax commissioner shall
transfer any amount that is not refunded to a taxpayer under this subsection to the
state treasurer for deposit in the same manner as other revenue under this chapter.
2.A remittance of tax need not be made and any assessment or collection of tax may not
be made unless the amount is at least five dollars, including penalties and interest.
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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 commissioner