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competent authority, the person shall report the changes or corrections within ninety days after the date of the final determination of them by filing an amended state income tax return or other information as required by the tax commissioner. 2. Notwithstanding the provisions of subsection 1, if a person files an amended federal income tax return for any taxable year, the person shall file an amended state income tax return and a copy of the amended federal income tax return within ninety days after the amended federal income tax return is filed. 57-38-34.5. Optional contributions to centennial tree program trust fund. Expired under S.L. 1991, ch. 573, § 2. 57-38-34.6. Optional contributions to trees for North Dakota program trust fund. An individual may designate on the tax return of that individual a contribution to the trees for North Dakota program trust fund of any amount of one dollar or more to be added to tax liability or deducted from any refund that would otherwise be payable by or to the individual. The tax commissioner shall notify taxpayers of this optional contribution on the individual state income tax returns. The tax commissioner shall transfer the amount of optional contributions under this section to the state treasurer for deposit in the trees for North Dakota program trust fund for use as provided in chapter 4.1-21. 57-38-34.7. Optional contributions to veterans' postwar trust fund. An individual may designate on the tax return of that individual a contribution to the veterans' postwar trust fund of any amount of one dollar or more to be added to tax liability or deducted from any refund that otherwise would be payable by or to the individual. The tax commissioner shall notify taxpayers of this optional contribution on the individual state income tax returns. The tax commissioner shall transfer the amount of optional contributions under this section to the state treasurer for deposit in the veterans' postwar trust fund. 57-38-35. Payment of tax. Every taxpayer shall compute the amount of tax due under the return and shall attach thereto a check, draft, or money order, payable to the state tax commissioner, Bismarck, North Dakota, for the amount of the tax computed. 57-38-35.1. Minimum refunds and collections - Application of refunds. 1. No refunds may be made by the tax commissioner to any taxpayer unless the amount to be refunded, including interest, is at least five dollars. Notwithstanding the provisions of section 57-38-55, the tax commissioner shall transfer any amount that is not refunded to a taxpayer under this subsection to the state treasurer for deposit in the organ transplant support fund. 2. No remittance of tax need be made nor any assessment or collection of tax should be made unless the amount is at least five dollars, including penalties and interest. 3. All refunds and credits for overpayment to any taxpayer, including excess income tax withheld or overpayment of estimated tax, may be applied to payment of taxpayer's unpaid tax, interest, or penalty or delayed until taxpayer's delinquent returns have been filed. 57-38-35.2. Interest payments. 1. Interest at the rate of one percent per month or fraction of a month must be allowed and paid upon overpayments of tax as follows: a. Interest on refunds arising from excess income tax withholding or overpayment of estimated tax accrues for payment forty-five days after the due date of the return or after the date the return was filed, whichever comes later. b. Interest on refunds arising from amended returns or claims made for credit or refund accrues for payment from the due date of the return to the date of Page No. 46