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tax commissioner. Upon written request of a taxpayer, the tax commissioner may grant a reasonable extension of time for the filing of a complaint. 14. If the tax commissioner determines that an amount in excess of the correct amount of tax, interest, or penalty due from any person has been paid by or on behalf of that person because of income tax withheld or estimated tax paid, the tax commissioner may approve a refund of the excess amount which shall be paid to that person in the manner provided for payment of other claims against the state, except that it shall not be necessary to first file a claim for refund if the amount to be refunded was paid with respect to a return or report filed by that person with the tax commissioner in the form prescribed therefor. 15. If the tax commissioner determines there has been an overpayment of tax, any overpaid penalty and interest on that tax must be refunded or credited by the tax commissioner. If interest is paid under section 57-38-35.2, no interest will be paid under this subsection. 16. A person that would have been entitled to a credit or refund under chapter 57-35.3 for a taxable year beginning before January 1, 2013, may file a claim for refund or credit of an overpayment of tax. 57-38-40.1. Income tax refund reserve. A reserve for income tax refunds is hereby created as a special fund in the state treasury. The state tax commissioner shall deposit in such fund such amounts from income tax collections as the commissioner deems necessary to pay refunds to which taxpayers may be entitled under the provisions of this chapter and appropriated pursuant to section 12 of article X of the Constitution of North Dakota. 57-38-41. Appeal. Repealed by S.L. 1945, ch. 293, § 1. 57-38-42. Information at the source. (Effective for taxable years beginning before January 1, 2022) Information as to income must be furnished at the source in the manner following: 1. Except for employers subject to sections 57-38-59 through 57-38-61, every person, a resident of, or having ownership of property with a situs in, or carrying on a trade or business in, this state, including officers and employees of this state or of any political subdivision within this state, making payment of rents, compensation for personal or professional services performed in this state, or other fixed or determinable annual or periodical gains, profits, and income during the calendar year to any taxpayer shall make a complete return thereof to the tax commissioner, in the form and manner prescribed by the tax commissioner. This subsection applies only if an information return for the same item is also required to be filed for federal income tax purposes. Except for those payments from which state income tax was withheld, interest, dividend, pension, and annuity payments are excluded from the reporting requirements of this subsection; provided, if any person has withheld state income tax from an interest, dividend, pension, or annuity payment, that person must be deemed to be an employer for purposes of sections 57-38-59 through 57-38-61 and shall comply with the requirements of those sections. For purposes of this subsection, the tax commissioner is authorized to prescribe rules to specifically exclude items that are otherwise required to be reported under this subsection from the reporting requirements of this subsection if, in the tax commissioner's judgment, the reporting of the items does not contribute to the effective administration of the state's income tax laws. 2. Every partnership carrying on a trade or business in this state shall make a return, stating specifically the items of its gross income and the deductions allowed by this chapter, and shall include in the return the name, address, social security number or Page No. 52