North Dakota Century Code Title 57. Taxation § 57-20-17. Notice of cancellation

Whenever a cancellation of a credited payment has been made in accordance with section 57-20-16, the officer making such cancellation shall make a record thereof in a book to be kept by the officer for that purpose. The officer shall give notice by registered or certified mail to the person who attempted to make payment by such unpaid check, draft, or money order, of the cancellation of the payment, by mailing the same to that person at the post-office address given on the tax records of the officer's office, or if no address is given, then to that person's last-known post-office address. The validity of any tax, assessment, fee, or license, or of any penalties accruing thereon, is not affected by any failure to give, nor by irregularity in giving, such notice.