GroundRules
N.D. Cent. Code § 57-38.3-09: Effect
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-38.3 Setoff Of Income Tax Refund
When the setoff authorized by this chapter is exercised, the refund which is set off must be deemed granted and paid effective the date that funds are transferred to the claimant agency.
Collected 2026-09-02T21:04:14Z. Source file · JSON