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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-39.2-24.1

Claim for refund

Official textlegis.nd.gov

# 1.

A taxpayer may file a claim for refund of tax that was not due, or for which a refund is authorized under this chapter or chapter 57-40.2. A refund claim must be filed in the manner provided in this section.

# 2.

A taxpayer shall file a claim for refund with the tax commissioner within three years after the due date of the return or the date the return was filed, whichever is later.

# 3.

For purposes of this section, "taxpayer" means a person who is required under this chapter or chapter 57-40.2 to file a return and who has remitted to the tax commissioner the tax for which a refund is claimed.

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In this chapter (40 sections)
  1. 57-39.2-03.10 · Bundled telecommunications services including exempt…
  2. 57-39.2-04 · Exemptions
  3. 57-39.2-04.1 · Sales tax exemption for food and food ingredients
  4. 57-39.2-05 · Credit or refund for taxes paid on worthless accounts and…
  5. 57-39.2-06 · Credit to relief agency and local governmental units
  6. 57-39.2-07 · Sales tax to be added to purchase price and be a debt
  7. 57-39.2-08.2 · Sales tax to be added to purchase price and be a debt
  8. 57-39.2-08.3 · Sales tax on alcoholic beverages may be included in…
  9. 57-39.2-09 · Unlawful act
  10. 57-39.2-10 · Records required - Sales for resale exempt
  11. 57-39.2-10.1 · Responsibilities of special events promoters - Penalty
  12. 57-39.2-11 · Return of gross receipts
  13. 57-39.2-12 · Payment of tax - Bond - Creation of lien
  14. 57-39.2-12.1 · Deduction to reimburse retailer for administrative…
  15. 57-39.2-13 · Lien of tax - Collection - Action authorized
  16. 57-39.2-14 · Permits - Application fee for reissuance
  17. 57-39.2-14.1 · Commissioner may authorize direct payment of sales and…
  18. 57-39.2-15 · Failure to file return - Incorrect return
  19. 57-39.2-15.1 · Extensions of time to perform sales tax audits
  20. 57-39.2-15.2 · Governor and manager liability
  21. 57-39.2-15.3 · Liability of a general partner in a limited liability…
  22. 57-39.2-16 · Appeals
  23. 57-39.2-17 · Service of notice
  24. 57-39.2-18 · Penalties - Offenses
  25. 57-39.2-18.1 · Corporate officer liability
  26. 57-39.2-19 · Commissioner to administer chapter
  27. 57-39.2-20 · Tax, penalties, and other charges paid to commissioner -…
  28. 57-39.2-21 · General powers
  29. 57-39.2-24 · Correction of errors
  30. 57-39.2-24.1 · Claim for refund
  31. 57-39.2-25 · Payment of refund
  32. 57-39.2-26 · Allocation of revenue
  33. 57-39.2-26.1 · State aid distribution fund - State treasurer -…
  34. 57-39.2-26.3 · County aid distribution fund - State treasurer -…
  35. 57-39.2-27 · Disposition of excess tax collections
  36. 57-39.2-28 · Refunds for Canadian residents
  37. 57-39.2-29 · Sourcing - Multiple points of use exemption
  38. 57-39.2-30 · Conditional sales contract
  39. 57-39.2-31 · Seller and certified service provider limited immunity
  40. 57-39.2-32 · Confidentiality of information obtained by certified…
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