North Dakota Code 57-38-35.1 – Minimum refunds and collections – Application of refunds
1. No refunds may be made by the tax commissioner to any taxpayer unless the amount to be refunded, including interest, is at least five dollars. Notwithstanding the provisions of section 57-38-55, 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 organ transplant support fund.
Terms Used In North Dakota Code 57-38-35.1
- Credits: means and includes every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due, and all claims and demands secured by deeds or mortgages, due or to become due. See North Dakota Code 57-02-01
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
2. No remittance of tax need be made nor any assessment or collection of tax should be made unless the amount is at least five dollars, including penalties and interest.
3. All refunds and credits for overpayment to any taxpayer, including excess income tax withheld or overpayment of estimated tax, may be applied to payment of taxpayer’s unpaid tax, interest, or penalty or delayed until taxpayer’s delinquent returns have been filed.