N.D.C.C. § 57-34-04.3 — Claims for credit or refund - Continuing appropriation

1. A telecommunications carrier may file a claim for credit or refund of an overpayment of
any tax imposed by this chapter within three years after the due date of the return or
within three years after the return was filed, whichever period expires later.
2. A claim for credit or refund must be made by filing with the tax commissioner an
amended return, or other report as prescribed by the tax commissioner, accompanied
by a statement outlining the specific grounds upon which the claim for credit or refund
is based.
3. Refunds under this section must be paid by the tax commissioner and are
appropriated from the state general fund as a standing and continuing appropriation to
the tax commissioner for that purpose.
4. The tax commissioner shall notify the telecommunications carrier if the state board of
equalization disallows all or part of a claim for credit or refund. The decision of the
state board of equalization denying a claim for credit or refund is final and irrevocable
unless the telecommunications carrier brings an action against the state in district
court within six months of the mailing of the notice denying the claim for credit or
refund.