(325) Customer refund procedures
N.D. Cent. Code § 57-39.4-26
in effect57-39.4-26. (325) Customer refund procedures
1. This section applies when a state allows a purchaser to seek a return of over-collected
sales or use taxes from the seller.
2. Nothing in this section shall either require a state to provide, or prevent a state from
providing, a procedure by which a purchaser may seek a refund directly from the state
arising out of sales or use taxes collected in error by a seller from the purchaser.
Nothing in this section shall operate to extend any person's time to seek a refund of
sales or use taxes collected or remitted in error.
3. This section provides the first course of remedy available to purchasers seeking a
return of over-collected sales or use taxes from the seller. A cause of action against
the seller for the over-collected sales or use taxes does not accrue until a purchaser
has provided written notice to a seller and the seller has had sixty days to respond.
Such notice to the seller must contain the information necessary to determine the
validity of the request.
4. In connection with a purchaser's request from a seller of over-collected sales or use
taxes, a seller shall be presumed to have a reasonable business practice, if in the
collection of such sales or use taxes, the seller uses either a provider or a system,
including a proprietary system, which is certified by the state and has remitted to the
state all taxes collected less any deductions, credits, or collection allowances.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c39-4.pdf#nameddest=57-39p4-26Fetched: 10/16/2026