{"data":{"id":"us-nd/n.d.-cent.-code-57-38-37","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38-37","heading":"Receipt","body":"The tax commissioner, as soon as possible after the receipt of the return and remittance, if paid by cash or currency, shall issue a receipt to the taxpayer for the amount of the taxpayer's remittance. Such receipt is not a receipt in full for the amount of the tax due, but only for the remittance made by the taxpayer.","path":["Title 57 Taxation","Chapter 57-38 Income Tax"],"source_url":"https://ndlegis.gov/cencode/t57c38.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"1203034da681affa21219362d0c5003e82526cc1a047d10a3bc75658c0fbe11a","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38-36","next":"us-nd/n.d.-cent.-code-57-38-38"},"notice":"GroundRules: Original legal text. Not legal advice."}