North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-36-30
Issuance of credit or refund
Official textlegis.nd.gov
Whenever by any provisions of this chapter a credit or refund is authorized, the tax commissioner shall issue a credit applicable to future obligations under this chapter or certify the amount of the refund, the reason therefor, and the name of the payee to the director of the office of management and budget, who shall thereupon draw a warrant on the fund to which the payment had been credited in the amount specified payable to the named payee.
Source: view the official PDF
In this chapter (40 sections)
- 57-36-02 · Distributors and dealers to be licensed
- 57-36-03 · License
- 57-36-04 · Revocation of license - Penalty
- 57-36-05 · Unlawful to sell without license
- 57-36-05.1 · Sale of imported cigarettes - When prohibited
- 57-36-05.2 · Sale of noncompliant tobacco products
- 57-36-05.3 · Use of cigarette-making machines - When allowed
- 57-36-05.4 · Certain cigarette-making machines - Registration…
- 57-36-06 · Cigarettes - Amount of tax
- 57-36-06.1 · Cigarette-making machines - Requirements
- 57-36-07 · Packaging - Presumption from possession
- 57-36-08 · Stamps prepared by commissioner
- 57-36-09 · Records to be kept by distributors and reports made - Penalty
- 57-36-09.1 · Outlet - Record of deliveries and shipments
- 57-36-09.2 · Examination and correction of returns - Collection of taxes
- 57-36-09.3 · Corporate officer liability
- 57-36-09.4 · Governor and manager liability
- 57-36-09.5 · Lien of tax - Collection - Action authorized
- 57-36-09.6 · General partner in a limited liability limited partnership…
- 57-36-10 · Stamps may be purchased at discount
- 57-36-11 · Tax meter machines
- 57-36-11.1 · Sales of untaxed cigarettes
- 57-36-12 · Distributors may not sell stamps
- 57-36-13 · Unlawful to transport unstamped cigarettes
- 57-36-14 · Procedure in case of seizure - Determination - Judgment
- 57-36-15 · Hearings by tax commissioner
- 57-36-16 · Petition to tax commissioner for hearing or rehearing
- 57-36-17 · Hearing - Appeals from decision of the tax commissioner
- 57-36-18 · Tax commissioner to administer chapter
- 57-36-19 · State's attorney and other officers may be called
- 57-36-20 · Penalties for violation of chapter
- 57-36-21 · Unlawful to counterfeit stamps or insignia
- 57-36-22 · Separate additional tax on cigarettes - Collection - Penalty
- 57-36-24 · Exemptions
- 57-36-25.1 · Deduction to reimburse licensed distributor for…
- 57-36-27 · Consumer's use tax - Cigarettes - Reports - Remittances
- 57-36-29 · Correction of errors
- 57-36-30 · Issuance of credit or refund
- 57-36-31 · Transfer and allocation of revenues - Appropriation
- 57-36-33 · Penalties for violation of chapter