Taxpayers with no overpayment or balance due.

81-03-10-04. Taxpayers with no overpayment or balance due. A taxpayer with no overpayment of tax of at least five dollars or tax balance due of at least five dollars, may not use the state income tax return to make voluntary contributions. Taxpayers may make contributions directly to the North Dakota game and fish department for the watchable wildlife fund, or to the North Dakota state forester for the trees for North Dakota program trust fund. History: Effective July 1, 1989; amended effective June 1, 2002; July 1, 2016. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-34.3, 57-38-35.1 2