N.D. Cent. Code ch. 57-38.3 – Setoff of Income Tax Refund | Midpage

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North Dakota Century Code

Chapter 57-38.3

N.D. Cent. Code ch. 57-38.3

Setoff of Income Tax Refund

57-38.3-01Legislative intent - Liberal construction 57-38.3-02Definitions 57-38.3-03Remedy additional 57-38.3-04Collection of debts through setoff 57-38.3-05Procedure - Notification of taxpayer 57-38.3-06Hearing procedure 57-38.3-07Finalization 57-38.3-08Confidentiality exemption - Nondisclosure 57-38.3-09Effect 57-38.3-10Priority of claims