N.D. Admin. Code 81-03-10-02

Current through Supplement No. 394, October, 2024

Section 81-03-10-02 - Available overpayment

The procedure by which the taxpayer's return is originally processed by the tax department may result in adjustments to the available overpayment amount computed by the taxpayer for errors on the return; reduction for taxes, including interest and penalty, owed for prior years; or reduction for amounts owed pursuant to North Dakota Century Code chapter 57-38.3.

When the overpayment amount computed by the taxpayer is reduced by the tax department, taxpayer designations will be reduced in the following order, each designated item to be reduced to zero before proceeding to reduce the next item:

1. The amount of the overpayment that the taxpayer has designated as voluntary contributions to the watchable wildlife fund and the trees for North Dakota program trust fund. If the tax department does not reduce the overpayment computed by the taxpayer by the total amount of the voluntary contributions, any remaining overpayment will be allocated between the funds in the same ratio as the designations bear to one another on the taxpayer's return.

2. The amount of the overpayment that the taxpayer has designated as a refund.

3. The amount of the overpayment that the taxpayer has designated as an estimated tax payment for a succeeding year.

N.D. Admin Code 81-03-10-02

Effective July 1, 1989; amended effective 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(3), 57-38-38(1), 57-38-62, 57-38.3