North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes
Chapter 81-09-02 - Oil and Gas Gross Production Tax
Section 81-09-02-03.1 - Interest on refunds
Universal Citation: ND Admin Code ยง 81-09-02-03.1
Current through Supplement No. 394, October, 2024
The commissioner does not have the authority to pay interest on a claim for credit of tax. Interest of ten percent per annum must be paid on tax refunds. The daily interest rate is .000277. Interest accrues from sixty days after the due date of the return or after the return was filed or after the tax was fully paid, whichever comes later, through the date the refund is mailed to the taxpayer.
General Authority: NDCC 57-51-21
Law Implemented: NDCC 57-51-19
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