ND HB1120

Adds the internal revenue service to the definition of "claimant agency" in North Dakota tax code, allowing federal tax authorities to participate in the state's income tax refund setoff program.

Internal Revenue Service claims under Internal Revenue Code sections 6331 and 6332 may be offset up to the amount of refund remaining after state priority offsets are applied.

Child support claims by the department of human services retain highest priority for refund setoffs, followed by other state claimant agencies ranked by certification date.

Maintains existing procedures for state housing finance agency to conduct annual mail elections among housing authorities to designate one representative for debtor information submission and notice requirements.