57-36-30. Issuance of credit or refund

Whenever by any provisions of this chapter a credit or refund is authorized, the tax commissioner shall issue a credit applicable to future obligations under this chapter or certify the amount of the refund, the reason therefor, and the name of the payee to the director of the office of management and budget, who shall thereupon draw a warrant on the fund to which the payment had been credited in the amount specified payable to the named payee.