N.D.C.C. § 57-01-19 — Claim of unconstitutionality - Refund or credit of taxes paid

Notwithstanding any provision relating to claims for refund or credit of state taxes paid
contained in title 57, any claim for a refund or credit of taxes paid based upon a claim that the
tax or any provision thereof is unconstitutional under the federal or state constitution must be
made within one hundred eighty days of the due date of the return or payment of the tax,
whichever occurs first, for which the refund or credit is claimed. A claim for refund or credit of
taxes paid before January 1, 2005, based upon a claim that the tax or any provision thereof is
unconstitutional that is not filed with the commissioner before July 1, 2005, must be denied. This
section does not apply to ad valorem property taxes.
57-01-20. Multistate tax audit fund - Continuing appropriation - Transfers to the
general fund.
There is created in the state treasury the multistate tax audit fund. The fund consists of all
moneys collected and received by the tax commissioner as a result of participation in the
multistate tax commission audit and nexus programs. All moneys in the fund are appropriated to
the tax commissioner on a continuing basis to pay the multistate tax commission audit and
nexus program fees. On or before June thirtieth of each year, the tax commissioner shall certify
to the state treasurer the amount of accumulated funds in the multistate tax audit fund which
exceed the audit and nexus program fees for the following year. The state treasurer shall
transfer the certified amount from the multistate tax audit fund to the general fund prior to the
end of each fiscal year.
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