# N.D. Cent. Code § 57-38.3-07: 57-38.3-07. Finalization

> North Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-38.3_S57-38.3-07

## Section

- **Citation:** N.D. Cent. Code § 57-38.3-07
- **Heading:** 57-38.3-07. Finalization
- **Jurisdiction:** North Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ND Code / Title 57 / Chapter 57-38.3 / Section 57-38.3-07

## Text

57-38.3-07. Finalization

Upon final determination of the amount of the debt due and owing by means of the

procedures provided by section 57-38.3-06 or by the taxpayer's default through failure to comply

with section 57-38.3-05, mandating timely request for review, the claimant agency shall remove

the amount of the debt due and owing from the escrow account and shall credit such amount to

the debtor's obligation.

## Nearby sections

- [N.D. Cent. Code § 57-38.3-01 57-38.3-01. Legislative intent - Liberal construction](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-38.3_S57-38.3-01.md)
- [N.D. Cent. Code § 57-38.3-02 57-38.3-02. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-38.3_S57-38.3-02.md)
- [N.D. Cent. Code § 57-38.3-03 57-38.3-03. Remedy additional](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-38.3_S57-38.3-03.md)
- [N.D. Cent. Code § 57-38.3-04 57-38.3-04. Collection of debts through setoff](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-38.3_S57-38.3-04.md)
- [N.D. Cent. Code § 57-38.3-05 57-38.3-05. Procedure - Notification of taxpayer](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-38.3_S57-38.3-05.md)
- [N.D. Cent. Code § 57-38.3-06 57-38.3-06. Hearing procedure](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-38.3_S57-38.3-06.md)
- [N.D. Cent. Code § 57-38.3-07 57-38.3-07. Finalization](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-38.3_S57-38.3-07.md)
- [N.D. Cent. Code § 57-38.3-08 57-38.3-08. Confidentiality exemption - Nondisclosure](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-38.3_S57-38.3-08.md)
- [N.D. Cent. Code § 57-38.3-09 57-38.3-09. Effect](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-38.3_S57-38.3-09.md)
- [N.D. Cent. Code § 57-38.3-10 57-38.3-10. Priority of claims](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-38.3_S57-38.3-10.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-38.3_S57-38.3-07. Check the current official text before relying on it. Not legal advice.