North Dakota Code 57-38.3-10 – Priority of claims
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.
Terms Used In North Dakota Code 57-38.3-10
- following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
- 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. If more than one claimant agency asserts a debt, or if a claimant agency asserts more than one debt against a debtor, and the total amount of the debts asserted exceeds the total amount of the refund available for setoff, the commissioner shall approve the transfer of funds to claimant agencies in the following order:
a. Debts for services or benefits otherwise paid for in whole by the state or a political subdivision thereof.
b. Debts for services or benefits otherwise paid for in part by the state or political subdivision thereof.
c. All other debts.
3. Debts within each priority classification must be given payment priority based upon the order of receipt from claimant agencies.