Chapter
Setoff of Income Tax Refund
- N.D. Cent. Code § 57-38.3-01— Legislative intent - Liberal construction
- N.D. Cent. Code § 57-38.3-02— Definitions
- N.D. Cent. Code § 57-38.3-03— Remedy additional
- N.D. Cent. Code § 57-38.3-04— Collection of debts through setoff
- N.D. Cent. Code § 57-38.3-05— Procedure - Notification of taxpayer
- N.D. Cent. Code § 57-38.3-06— Hearing procedure
- N.D. Cent. Code § 57-38.3-07— Finalization
- N.D. Cent. Code § 57-38.3-08— Confidentiality exemption - Nondisclosure
- N.D. Cent. Code § 57-38.3-09— Effect
- N.D. Cent. Code § 57-38.3-10— Priority of claims