{"data":{"id":"us-nd/n.d.-cent.-code-57-39.4-26","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-39.4-26","heading":"(325) Customer refund procedures","body":"1.This section applies when a state allows a purchaser to seek a return of over-collected sales or use taxes from the seller.\n2.Nothing in this section shall either require a state to provide, or prevent a state from providing, a procedure by which a purchaser may seek a refund directly from the state arising out of sales or use taxes collected in error by a seller from the purchaser. Nothing in this section shall operate to extend any person's time to seek a refund of sales or use taxes collected or remitted in error.\n3.This section provides the first course of remedy available to purchasers seeking a return of over-collected sales or use taxes from the seller. A cause of action against the seller for the over-collected sales or use taxes does not accrue until a purchaser has provided written notice to a seller and the seller has had sixty days to respond. Such notice to the seller must contain the information necessary to determine the validity of the request.\n4.In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller uses either a provider or a system, including a proprietary system, which is certified by the state and has remitted to the state all taxes collected less any deductions, credits, or collection allowances.","path":["Title 57 Taxation","Chapter 57-39.4 Streamlined Sales And Use Tax Agreement"],"source_url":"https://ndlegis.gov/cencode/t57c39-4.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"e5a46972a4cc0e4b6e31d142001187e8e9de8e6f35e1f8a39e510dcb04013b5b","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-39.4-25","next":"us-nd/n.d.-cent.-code-57-39.4-27"},"notice":"GroundRules: Original legal text. Not legal advice."}