North Dakota Century Code Title 57. Taxation § 57-39.9-05. Refunds--Continuing appropriation

1. Refunds of the tax imposed under chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2, which are subject to an agreement under this chapter, must be paid from the state general fund, and are provided to the state treasurer as a standing and continuing appropriation.

2. Refunds of taxes paid under this section must be reimbursed to the state general fund, with interest at the rate prescribed in section 57-39.2-25, from the first available moneys deposited in the tribal allocation fund.

3. The tax commissioner shall determine the reservation of the tribe or tribes to which the refund is attributable. The refund, including interest, must be reimbursed from the first available moneys deposited in the tribal allocation fund on behalf of the tribe or tribes to which the refund is attributable.