81-03-10-01. Designation of overpayment amount.

An individual income taxpayer with an available overpayment of tax of at least five dollars may designate a portion of the overpayment, as a voluntary contribution, a minimum of one dollar to either or both of the following:

1. The watchable wildlife fund.

2. The trees for North Dakota program trust fund.

History: Effective July 1, 1989; amended effective November 1, 1991; June 1, 2002; July 1, 2016.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38-34.3, 57-38-35.1