North Dakota Century Code Title 57. Taxation § 57-38.3-10. Priority of claims

1. The commissioner may first apply any refund or credit to payment of the taxpayer's delinquent tax and may delay a transfer of funds to a claimant agency until the taxpayer's delinquent returns have been filed.

2. If more than one claimant agency asserts a debt, or if a claimant agency asserts more than one debt against a debtor, and the total amount of the debts asserted exceeds the total amount of the refund available for setoff, the commissioner shall approve the transfer of funds to claimant agencies in the following order:

3. Debts within each priority classification must be given payment priority based upon the order of receipt from claimant agencies.