Setoff of Income Tax Refund
| Section | Section Name |
|---|---|
| 57-38.3-01 | Legislative intent ‑ Liberal construction |
| 57-38.3-02 | Definitions |
| 57-38.3-03 | Remedy additional |
| 57-38.3-04 | Collection of debts through setoff |
| 57-38.3-05 | Procedure ‑ Notification of taxpayer |
| 57-38.3-06 | Hearing procedure |
| 57-38.3-07 | Finalization |
| 57-38.3-08 | Confidentiality exemption ‑ Nondisclosure |
| 57-38.3-09 | Effect |
| 57-38.3-10 | Priority of claims |