N.D.C.C. § 57-01-12.1 — Application of refunds and credits

All refunds and credits for overpayment to any taxpayer may be applied to the payment of
any taxpayer's delinquent or unpaid taxes, including penalties and interest, or delayed until the
taxpayer's delinquent returns have been filed and all taxes due thereon, including penalties and
interest, have been paid. This provision is applicable as to all taxes that are administered and
collected by the tax commissioner and is effective for all refunds and credits determined payable
or due a taxpayer after December 31, 1978.