North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-03 - Income Taxes and Privilege Taxes Based on Income
Chapter 81-03-10 - Voluntary Contributions
Section 81-03-10-01 - Designation of overpayment amount
Universal Citation: ND Admin Code ยง 81-03-10-01
Current through Supplement No. 394, October, 2024
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.
General Authority: NDCC 57-38-56
Law Implemented: NDCC 57-38-34.3, 57-38-35.1
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