N.D.C.C. § 57-63-12 — Correction of errors

If it appears that, as a result of a mistake, an amount of assessment, penalty, or interest has
been paid which was not due under this chapter, the amount must be credited against any
assessment due, or to become due, under this chapter from the person who made the
erroneous payment, or the amount must be refunded to the person. The person who made the
erroneous payment shall present a claim for refund or credit to the commissioner not later than
three years after the due date of the return for the period for which the erroneous payment was
made or one year after the erroneous payment was made, whichever is later.