North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38-64
Application for quick refund of overpaid estimated tax by a corporation
Official textlegis.nd.gov
A corporation may, after the close of the taxable year and before the fifteenth day of the fourth month thereafter, file an application for an adjustment of an overpayment by it of estimated tax for the taxable year. A claim for credit or refund must be verified and paid as are other claims against the state. No application under this section may be allowed unless the amount of the adjustment exceeds five hundred dollars. No interest may accrue or be paid on any credit or refund allowed under this section as otherwise provided for under section 57-38-35.2.
Source: view the official PDF
In this chapter (40 sections)
- 57-38-40 · Claim for credit or refund
- 57-38-40.1 · Income tax refund reserve
- 57-38-41 · Appeal
- 57-38-42 · Information at the source
- 57-38-43 · Interest on delinquent tax
- 57-38-44 · Tax a personal debt
- 57-38-45 · Interest and penalties
- 57-38-46 · Certificate of tax commissioner prima facie evidence
- 57-38-47 · Mandamus to compel filing return
- 57-38-48 · Lien of tax
- 57-38-49 · Preservation of lien
- 57-38-50 · Satisfaction of lien
- 57-38-51 · Enforcement of lien
- 57-38-52 · Field auditors
- 57-38-53 · Oath and acknowledgment
- 57-38-54 · Publication of statistics
- 57-38-55 · Disposition of revenues
- 57-38-56 · Powers of tax commissioner
- 57-38-57 · Secrecy as to returns - Penalty
- 57-38-58 · Definitions
- 57-38-59 · Withholding from wages of employees - Penalty
- 57-38-59.1 · Reciprocal arrangement with other states for withholding…
- 57-38-59.2 · Withholding of lottery winnings
- 57-38-60 · Employer's returns and remittances
- 57-38-60.1 · Corporate officer liability
- 57-38-60.2 · Governor and manager liability
- 57-38-60.3 · Liability of a general partner in a limited liability…
- 57-38-61 · Provisions of chapter applicable
- 57-38-62 · Payment of estimated income tax
- 57-38-63 · Due date for payment of estimated income tax
- 57-38-64 · Application for quick refund of overpaid estimated tax by a…
- 57-38-65 · Exemption
- 57-38-66 · Business and corporation privilege tax
- 57-38-67 · Definitions applicable to sections 57-38-67 through 57-38-70
- 57-38-68 · Income tax deduction for land sale to beginning farmers
- 57-38-69 · Rent from beginning farmers exempt from income tax
- 57-38-70 · Claim for income tax deduction for land sale or rental to a…
- 57-38-71 · Definitions applicable to sections 57-38-71 through 57-38-74
- 57-38-73 · Rent from beginning entrepreneur exempt from income tax
- 57-38-75 · Rounding