North Dakota Code 57-38-40.1 – Income tax refund reserve
Current as of: 2023 | Check for updates
|
Other versions
A reserve for income tax refunds is hereby created as a special fund in the state treasury. The state tax commissioner shall deposit in such fund such amounts from income tax collections as the commissioner deems necessary to pay refunds to which taxpayers may be entitled under the provisions of this chapter and appropriated pursuant to section 12 of article X of the Constitution of North Dakota.
Terms Used In North Dakota Code 57-38-40.1
- 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