N.D. Admin. Code 81-03-10-04

Current through Supplement No. 394, October, 2024

Section 81-03-10-04 - Taxpayers with no overpayment or balance due

A taxpayer with no overpayment of tax of at least five dollars or tax balance due of at least five dollars, may not use the state income tax return to make voluntary contributions. Taxpayers may make contributions directly to the North Dakota game and fish department for the watchable wildlife fund, or to the North Dakota state forester for the trees for North Dakota program trust fund.

N.D. Admin Code 81-03-10-04

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