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