N.D. Cent. Code § 57-38-64
Current through the 2023 Legislative Sessions
A corporation may, after the close of the taxable year and before the fifteenth day of the fourth month thereafter, file an application for an adjustment of an overpayment by it of estimated tax for the taxable year. A claim for credit or refund must be verified and paid as are other claims against the state. No application under this section may be allowed unless the amount of the adjustment exceeds five hundred dollars. No interest may accrue or be paid on any credit or refund allowed under this section as otherwise provided for under section 57-38-35.2.
N.D.C.C. § 57-38-64