81-03-10-03 Designation for taxpayers owing tax.

Taxpayers who have a tax balance due, including penalty and interest, of at least five dollars on their income tax return may designate that an additional amount of at least one dollar be paid to the watchable wildlife fund or to the trees for North Dakota program trust fund by paying the entire balance that is due for both tax and the designations at the same time that the return is filed. Any designations to the watchable wildlife fund or to the trees for North Dakota program trust fund are not obligations enforceable by the tax department. If the amount that is paid with the return does not equal the total of 1 the tax balance due and the amounts designated, the amount of the tax balance due must be paid first and the optional designations must be reduced to the amount paid with the return which is in excess of the tax balance due. The amount paid which is in excess of the tax balance due must be allocated between the funds in the same ratio as the taxpayer designations bear to one another on the taxpayer's return. History: Effective July 1, 1989; amended effective June 1, 2002; July 1, 2016. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-34.3, 57-38-35.1