North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-40.4-01.1
Refund of tax on returned vehicles
Official textlegis.nd.gov
The owner of a passenger motor vehicle returned to the manufacturer under chapter 51-07 or the owner of a motor vehicle, as defined under section 57-40.3-01, when the purchase is canceled by the dealer, may claim a refund of motor vehicle excise tax on the amount paid to the owner by the manufacturer or dealer.
Source: view the official PDF
In this chapter (4 sections)
- 57-40.4-01 · Motor vehicle excise tax refunds - Three-year limitation
- 57-40.4-01.1 · Refund of tax on returned vehicles
- 57-40.4-02 · Procedure for refunding
- 57-40.4-03 · Appropriation