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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-36-29

Correction of errors

Official textlegis.nd.gov

# 1.

If it appears that as a result of a mistake an amount of tax, penalty, or interest has been paid which was not due under the provisions of this chapter, then such amount becomes due under this chapter, and the amount must be credited or refunded to such person or firm by the tax commissioner.

# 2.

Whenever a distributor destroys cigarettes, cigars, pipe tobacco, or other tobacco products accidentally, or intentionally, because of staleness or other unfitness for sale, a credit or refund must be given to the wholesaler under the terms and conditions prescribed by the tax commissioner.

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In this chapter (40 sections)
  1. 57-36-02 · Distributors and dealers to be licensed
  2. 57-36-03 · License
  3. 57-36-04 · Revocation of license - Penalty
  4. 57-36-05 · Unlawful to sell without license
  5. 57-36-05.1 · Sale of imported cigarettes - When prohibited
  6. 57-36-05.2 · Sale of noncompliant tobacco products
  7. 57-36-05.3 · Use of cigarette-making machines - When allowed
  8. 57-36-05.4 · Certain cigarette-making machines - Registration…
  9. 57-36-06 · Cigarettes - Amount of tax
  10. 57-36-06.1 · Cigarette-making machines - Requirements
  11. 57-36-07 · Packaging - Presumption from possession
  12. 57-36-08 · Stamps prepared by commissioner
  13. 57-36-09 · Records to be kept by distributors and reports made - Penalty
  14. 57-36-09.1 · Outlet - Record of deliveries and shipments
  15. 57-36-09.2 · Examination and correction of returns - Collection of taxes
  16. 57-36-09.3 · Corporate officer liability
  17. 57-36-09.4 · Governor and manager liability
  18. 57-36-09.5 · Lien of tax - Collection - Action authorized
  19. 57-36-09.6 · General partner in a limited liability limited partnership…
  20. 57-36-10 · Stamps may be purchased at discount
  21. 57-36-11 · Tax meter machines
  22. 57-36-11.1 · Sales of untaxed cigarettes
  23. 57-36-12 · Distributors may not sell stamps
  24. 57-36-13 · Unlawful to transport unstamped cigarettes
  25. 57-36-14 · Procedure in case of seizure - Determination - Judgment
  26. 57-36-15 · Hearings by tax commissioner
  27. 57-36-16 · Petition to tax commissioner for hearing or rehearing
  28. 57-36-17 · Hearing - Appeals from decision of the tax commissioner
  29. 57-36-18 · Tax commissioner to administer chapter
  30. 57-36-19 · State's attorney and other officers may be called
  31. 57-36-20 · Penalties for violation of chapter
  32. 57-36-21 · Unlawful to counterfeit stamps or insignia
  33. 57-36-22 · Separate additional tax on cigarettes - Collection - Penalty
  34. 57-36-24 · Exemptions
  35. 57-36-25.1 · Deduction to reimburse licensed distributor for…
  36. 57-36-27 · Consumer's use tax - Cigarettes - Reports - Remittances
  37. 57-36-29 · Correction of errors
  38. 57-36-30 · Issuance of credit or refund
  39. 57-36-31 · Transfer and allocation of revenues - Appropriation
  40. 57-36-33 · Penalties for violation of chapter
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