North Dakota Century Code Title 57. Taxation § 57-38.3-01. Legislative intent--Liberal construction

It is the intent of the legislative assembly to establish a policy and to provide a system whereby all claimant agencies of the state of North Dakota, in conjunction with the commissioner, shall cooperate in identifying debtors who owe money to the state through its various claimant agencies and who qualify for refunds approved by the commissioner. It is also the intent of this chapter to establish procedures for setting off against any such refund the sum of any debt owed to the state. To this end, this chapter should be liberally construed.