1. Section 71-02-04-10 applies to overpayments of the retiree health insurance credit.

2. Section 71-02-04-11 applies to underpayments of the retiree health insurance credit.

3. A person who has received written notice pursuant to section 71-02-04-10 that the person received an overpayment of the retiree health insurance credit and is not satisfied with repayment arrangements related to the retiree health insurance credit may appeal as provided in section 71-02-04-12.

History: Effective July 1, 2026.

General Authority: NDCC 54-52-04

Law Implemented: NDCC 54-52.1-03.3