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North Dakota Statutes, Title 57

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North Dakota/Statutes

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Title 57, Taxation

108 chapters · 1,110 sections in this title.

All chapters in Title 571,110 Ch 57-38, Income Tax89 Ch 57-15, Tax Levies and Limitations68 Ch 57-39.2, Sales Tax63 Ch 57-02, General Property Assessment47 Ch 57-43.1, Motor Vehicle Fuels and Importer for…42 Ch 57-39.4, Streamlined Sales and Use Tax Agreement40 Ch 57-43.2, Special Fuels and Importer for Use Taxes37 Ch 57-36, Tobacco Products Tax Law35 Ch 57-06, Assessment and Taxation of Public Ut…32 Ch 57-22, Collection of Delinquent Personal Pr…32 Ch 57-28, Rights of County When Lands Not Redeemed30 Ch 57-20, Payment and Collection of Taxes29 Ch 57-43.3, Aviation Fuel Tax27 Ch 57-51, Oil and Gas Gross Production Tax26

10 sections·Filtered byTitle 57✕Ch 57-38.3✕

N.D.C.C. § 57-38.3-01 Legislative intent - Liberal construction
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It is the intent of the legislative assembly to establish a policy and to provide a system whereby all claimant agencies of the state of North Dakota, in conjunction with the commissioner, shall cooperate in identifying debtors who owe money to the state through its various claim…
N.D.C.C. § 57-38.3-02 Definitions
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As used in this chapter: 1. "Claimant agency" means the department of health and human services, job service North Dakota, workforce safety and insurance, state institutions of higher education, the North Dakota student loan service center, the insurance commissioner, the North D…
N.D.C.C. § 57-38.3-03 Remedy additional
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The collection remedy authorized by this chapter is in addition to and not in substitution for any other remedy available by law.
N.D.C.C. § 57-38.3-04 Collection of debts through setoff
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1. A claimant agency may submit any debts in excess of twenty-five dollars to the commissioner for collection through setoff, together with any information the commissioner may require, under the procedure established by this chapter, except in cases in which the validity of the …

N.D.C.C. § 57-38.3-05 Procedure - Notification of taxpayer

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1. Within a time specified by the commissioner, a claimant agency seeking to collect a debt through setoff shall supply the information necessary, in a form and in the manner prescribed by the commissioner, to identify each debtor whose refund is sought to be set off and certify …

N.D.C.C. § 57-38.3-06 Hearing procedure

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1. If the claimant agency receives written application contesting the setoff or the claim upon which the setoff is based, it shall grant a hearing to the taxpayer to determine whether the setoff is proper or the claim is valid. A hearing to contest a setoff sought by the state co…

N.D.C.C. § 57-38.3-07 Finalization

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Upon final determination of the amount of the debt due and owing by means of the procedures provided by section 57-38.3-06 or by the taxpayer's default through failure to comply with section 57-38.3-05, mandating timely request for review, the claimant agency shall remove the amo…

N.D.C.C. § 57-38.3-08 Confidentiality exemption - Nondisclosure

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1. Notwithstanding the provisions of section 57-38-57 or other confidentiality statutes, the commissioner may provide to a claimant agency the information necessary to accomplish and effectuate the intent of this chapter. 2. The information obtained by a claimant agency from the …

N.D.C.C. § 57-38.3-09 Effect

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When the setoff authorized by this chapter is exercised, the refund which is set off must be deemed granted and paid effective the date that funds are transferred to the claimant agency.

N.D.C.C. § 57-38.3-10 Priority of claims

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1. The commissioner may first apply any refund or credit to payment of the taxpayer's delinquent tax and may delay a transfer of funds to a claimant agency until the taxpayer's delinquent returns have been filed. 2. If more than one claimant agency asserts a debt, or if a claiman…