North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38.3-09
Effect
Official textlegis.nd.gov
When the setoff authorized by this chapter is exercised, the refund which is set off must be deemed granted and paid effective the date that funds are transferred to the claimant agency.
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In this chapter (10 sections)
- 57-38.3-01 · Legislative intent - Liberal construction
- 57-38.3-02 · Definitions
- 57-38.3-03 · Remedy additional
- 57-38.3-04 · Collection of debts through setoff
- 57-38.3-05 · Procedure - Notification of taxpayer
- 57-38.3-06 · Hearing procedure
- 57-38.3-07 · Finalization
- 57-38.3-08 · Confidentiality exemption - Nondisclosure
- 57-38.3-09 · Effect
- 57-38.3-10 · Priority of claims