NDAC 81-03-10-01
Designation of overpayment amount
Cite as N.D. Admin. Code ยง 81-03-10-01
An individual income taxpayer with an available overpayment of tax of at least five dollars may
designate a portion of the overpayment, as a voluntary contribution, a minimum of one dollar to either
or both of the following:
1.
The watchable wildlife fund.
2.
The trees for North Dakota program trust fund.