N.D. Admin. Code 81-03-04-03
Any amount received by the tax commissioner designated as an estimated state income tax payment, including an overpayment of income tax that is credited to the taxpayer's estimated income tax for the following tax year, may not be used by the tax commissioner to offset any liability owed to North Dakota by the taxpayer, nor may the taxpayer request that the tax commissioner use any amount designated as an estimated payment to offset a state liability of the taxpayer. Prior to crediting an overpayment of income tax to the taxpayer's estimated income tax for the following tax year, the tax commissioner may apply an overpayment to offset unpaid child support or may apply an overpayment as provided in North Dakota Century Code section 57-01-12.1 and subsection 3 of North Dakota Century Code section 57-38-35.1.
N.D. Admin Code 81-03-04-03
General Authority: NDCC 57-38-56
Law Implemented: NDCC 57-38-62