N.D. Admin. Code 81-03-10-01

Current through Supplement No. 394, October, 2024

Section 81-03-10-01 - Designation of overpayment amount

An individual income taxpayer with an available overpayment of tax of at least five dollars may designate a portion of the overpayment, as a voluntary contribution, a minimum of one dollar to either or both of the following:

1. The watchable wildlife fund.

2. The trees for North Dakota program trust fund.

N.D. Admin Code 81-03-10-01

Effective July 1, 1989; amended effective November 1, 1991; June 1, 2002.

Amended by Administrative Rules Supplement 2016-361, July 2016, effective 7/1/2016.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38-34.3, 57-38-35.1