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108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-39.2-24.1 Claim for refund
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1. A taxpayer may file a claim for refund of tax that was not due, or for which a refund is authorized under this chapter or chapter 57-40.2. A refund claim must be filed in the manner provided in this section. 2. A taxpayer shall file a claim for refund with the tax commissioner…
N.D.C.C. § 57-39.2-25 Payment of refund
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1. Whenever by any provisions of this chapter a refund is authorized, the commissioner shall certify the amount of the refund, the reason therefor, and the name of the payee to the office of management and budget, who shall thereupon draw a warrant on the general fund in the amou…
N.D.C.C. § 57-39.2-26 Allocation of revenue
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Except as provided by sections 57-39.2-26.1, 57-39.2-26.2, 57-39.2-26.3, 57-39.2-26.4, and 57-39.2-26.5, all moneys collected and received under this chapter must be paid into the state treasury and must be credited by the state treasurer to the general fund. Moneys deposited wit…
N.D.C.C. § 57-39.2-26.1 State aid distribution fund - State treasurer - Continuing appropriation
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Notwithstanding any other provision of law, a portion of sales, gross receipts, use, and motor vehicle excise tax collections, equal to forty-three and one-half percent of an amount determined by multiplying the quotient of one percent divided by the general sales tax rate, that …
