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57-38-63. Due date for payment of estimated income tax. A taxpayer shall pay no less than one-quarter of the estimated tax to the tax commissioner on April fifteenth, June fifteenth, and September fifteenth of the taxable year, and January fifteenth of the following taxable year; provided, that a taxpayer having a taxable year other than a calendar year shall pay the estimated tax on the fifteenth day of the fourth, sixth, and ninth months of the taxable year, and the fifteenth day of the first month of the following taxable year. In the case of a tax year that is for a period of less than one year, and the short tax year ends prior to any remaining due dates under this section, the final estimated tax payment is due on the fifteenth day of the last month of the short tax year. In the case of a tax year that is for a period of less than one hundred twenty days, no estimated tax payment is due. 57-38-64. Application for quick refund of overpaid estimated tax by a corporation. A corporation may, after the close of the taxable year and before the fifteenth day of the fourth month thereafter, file an application for an adjustment of an overpayment by it of estimated tax for the taxable year. A claim for credit or refund must be verified and paid as are other claims against the state. No application under this section may be allowed unless the amount of the adjustment exceeds five hundred dollars. No interest may accrue or be paid on any credit or refund allowed under this section as otherwise provided for under section 57-38-35.2. 57-38-65. Exemption. No transportation company is required to deduct and withhold with respect to wages paid to nonresident employees for work performed within North Dakota but whose total work during any one payroll period is performed within more than one state; provided, however, that any such employee furnish a certificate to the state tax commissioner that the employee will be taxable with respect to all such wages earned in North Dakota pursuant to this chapter. 57-38-66. Business and corporation privilege tax. Repealed by S.L. 1979, ch. 612, § 3. 57-38-67. Definitions applicable to sections 57-38-67 through 57-38-70. Repealed by S.L. 2009, ch. 545, § 32. 57-38-68. Income tax deduction for land sale to beginning farmers. Repealed by S.L. 2009, ch. 545, § 32. 57-38-69. Rent from beginning farmers exempt from income tax. Repealed by S.L. 2009, ch. 545, § 32. 57-38-70. Claim for income tax deduction for land sale or rental to a beginning farmer. Repealed by S.L. 2009, ch. 545, § 32. 57-38-71. Definitions applicable to sections 57-38-71 through 57-38-74. Repealed by S.L. 2007, ch. 18, § 51. 57-38-72. Income tax deduction for revenue-producing enterprise sale to beginning entrepreneur. Repealed by S.L. 2007, ch. 18, § 51. 57-38-73. Rent from beginning entrepreneur exempt from income tax. Repealed by S.L. 2007, ch. 18, § 51. 57-38-74. Claim for income tax deduction for revenue-producing enterprise sale or rental to a beginning entrepreneur. Repealed by S.L. 2007, ch. 18, § 51. Page No. 68