N.D. Cent. Code § 57-38-37
Current through 2023 Legislative Sessions
The tax commissioner, as soon as possible after the receipt of the return and remittance, if paid by cash or currency, shall issue a receipt to the taxpayer for the amount of the taxpayer's remittance. Such receipt is not a receipt in full for the amount of the tax due, but only for the remittance made by the taxpayer.
N.D.C.C. § 57-38-37