N.D.C.C. § 57-01-12.2 — Minimum refunds and collections

1. Except as otherwise provided in this title, a refund may not be made by the tax
commissioner to any taxpayer unless the amount to be refunded, including interest, is
at least five dollars. 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
same manner as other revenue relating to the tax being administered.
2. A remittance of tax need not be made and any assessment or collection of tax may not
be made unless the amount is at least five dollars, including penalties and interest.
57-01-13. Collection of delinquent sales, use, motor vehicle fuels, special fuels,
importer for use, aviation fuel, motor vehicle excise, telecommunications carriers,
income, and alcoholic beverage gross receipts taxes. (Contingent expiration date - See
note)
1. Notwithstanding the secrecy and confidential information provisions in chapters 57-38,
57-39.2, and 57 -40.2, the tax commissioner may, for the purpose of collecting
delinquent North Dakota sales, use, motor vehicle fuels, special fuels, importer for use,
aviation fuel, motor vehicle excise, telecommunications carriers, income, or alcoholic
beverage gross receipts taxes due from a taxpayer not residing or domiciled in this
state, contract with any collection or credit agency, within or without the state, for the
collection of the delinquent sales, use, motor vehicle fuels, special fuels, importer for
use, aviation fuel, motor vehicle excise, telecommunications carriers, income, or
alcoholic beverage gross receipts taxes, including penalties and interest thereon. For
purposes of this section, a delinquent tax is defined as a tax liability that is due and
owing for a period longer than six months and for which the taxpayer has been given
at least three notices in writing requesting payment. The notices must be sent by
first-class mail to the taxpayer at the taxpayer's last -known mailing address. The third
notice must be sent with a copy of an affidavit of mailing. If the tax commissioner has
assigned a delinquent tax liability pursuant to this section, subsequent sales, use,
motor vehicle fuels, special fuels, importer for use, aviation fuel, motor vehicle excise,
telecommunications carriers, income, or alcoholic beverage gross receipts taxes that
become due from the same taxpayer may be assigned immediately and without further
notice to the taxpayer, so long as the originally assigned liability has not been fully
collected.
2. a. Fees for services, reimbursement, or any other remuneration to a collection or
credit agency must be based on the amount of tax, penalty, and interest actually
collected. Each contract entered into between the tax commissioner and the
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collection or credit agency must provide for the payment of fees for the services,
reimbursements, or other remuneration not in excess of fifty percent of the
amount of delinquent sales, use, motor vehicle fuels, special fuels, importer for
use, aviation fuel, motor vehicle excise, income, or alcoholic beverage gross
receipts taxes, including penalties and interest actually collected.
b. All funds collected by the collection or credit agency must be remitted to the tax
commissioner monthly from the date of collection from a taxpayer. Forms to be
used for the remittances must be prescribed by the tax commissioner. The tax
commissioner shall transfer the funds to the state treasurer for deposit in the
state general fund. An amount equal to the amount of fees for services,
reimbursement, or any other remuneration to the collection or credit agency as
set forth in the contract authorized by this section is appropriated as a standing
and continuing appropriation to the tax commissioner for payment of fees due
under the contract.
c. Before entering into a contract, the tax commissioner shall require a bond from
the collection or credit agency not in excess of ten thousand dollars, guaranteeing
compliance with the terms of the contract.
3. A collection or credit agency entering into a contract with the tax commissioner for the
collection of delinquent taxes pursuant to this section thereby agrees that it is doing
business in this state for the purposes of the North Dakota income tax laws.
Collection of delinquent sales, use, motor vehicle fuels, special fuels, importer for
use, aviation fuel, motor vehicle excise, telecommunications carriers, income, and
alcoholic beverage gross receipts taxes. (Contingent effective date - See note)
1. Notwithstanding the secrecy and confidential information provisions in chapters 57-38
and 57-39.2, the tax commissioner may, for the purpose of collecting delinquent North
Dakota sales, use, motor vehicle fuels, special fuels, importer for use, aviation fuel,
motor vehicle excise, telecommunications carriers, income, or alcoholic beverage
gross receipts taxes due from a taxpayer not residing or domiciled in this state,
contract with any collection or credit agency, within or without the state, for the
collection of the delinquent sales, use, motor vehicle fuels, special fuels, importer for
use, aviation fuel, motor vehicle excise, telecommunications carriers, income, or
alcoholic beverage gross receipts taxes, including penalties and interest thereon. For
purposes of this section, a delinquent tax is defined as a tax liability that is due and
owing for a period longer than six months and for which the taxpayer has been given
at least three notices in writing requesting payment. The notices must be sent by
regular mail to the taxpayer at the taxpayer's last -known mailing address. The third
notice must be sent with a copy of an affidavit of mailing. If the tax commissioner has
assigned a delinquent tax liability pursuant to this section, subsequent sales, use,
motor vehicle fuels, special fuels, importer for use, aviation fuel, motor vehicle excise,
income, or alcoholic beverage gross receipts taxes that become due from the same
taxpayer may be assigned immediately and without further notice to the taxpayer, so
long as the originally assigned liability has not been fully collected.
2. a. Fees for services, reimbursement, or any other remuneration to a collection or
credit agency must be based on the amount of tax, penalty, and interest actually
collected. Each contract entered into between the tax commissioner and the
collection or credit agency must provide for the payment of fees for the services,
reimbursements, or other remuneration not in excess of fifty percent of the
amount of delinquent sales, use, motor vehicle fuels, special fuels, importer for
use, aviation fuel, motor vehicle excise, income, or alcoholic beverage gross
receipts taxes, including penalties and interest actually collected.
b. All funds collected, less the fees for collection services, as provided in the
contract, must be remitted to the tax commissioner monthly from the date of
collection from a taxpayer. Forms to be used for the remittances must be
prescribed by the tax commissioner.
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c. Before entering into a contract, the tax commissioner shall require a bond from
the collection or credit agency not in excess of ten thousand dollars, guaranteeing
compliance with the terms of the contract.
3. A collection or credit agency entering into a contract with the tax commissioner for the
collection of delinquent taxes pursuant to this section thereby agrees that it is doing
business in this state for the purposes of the North Dakota income tax laws.
57-01-14. Tax information furnished by United States secretary of the treasury -
Penalty for disclosure.
Except as authorized by the United States Internal Revenue Code of 1954, it is unlawful for
the state tax commissioner or any of the commissioner's employees or legal representatives to
disclose to any person any return or return information opened to inspection by or disclosed by
the United States secretary of the treasury pursuant to section 6103 of the United States
Internal Revenue Code of 1954 [26 U.S.C. 6103] to the state tax commissioner or any of the
commissioner's employees or legal representatives for the administration of the tax laws
administered by the state tax commissioner. For the purposes of this section, the terms "return"
and "return information" have the same meanings as are provided in section 6103 of the United
States Internal Revenue Code of 1954 [26 U.S.C. 6103], and "state tax commissioner" and "any
of the commissioner's employees or legal representatives" include a former state tax
commissioner and a former employee or legal representative of the state tax commissioner. Any
person who violates this section is guilty of a class C felony as provided in section 12.1-13-01.