North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-40.5-08.1
Aircraft excise tax refunds - Three-year limitation
Official textlegis.nd.gov
If it appears that any aircraft excise tax paid on or after July 1, 1983, was paid in error, or for any other reason the tax was not due under the provisions of this chapter, the tax must be refunded to the person who paid the tax upon an application made and duly allowed in accordance with section 57-40.5-08.2, provided that the application is made within three years from the date of payment of the tax.
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In this chapter (11 sections)
- 57-40.5-01 · Definitions
- 57-40.5-02 · Tax imposed
- 57-40.5-03 · Exemptions
- 57-40.5-05 · Presentation of aircraft purchaser's certificate to…
- 57-40.5-06 · Aircraft registration not to be issued unless tax paid
- 57-40.5-07 · Presumption
- 57-40.5-08 · Credit for excise tax paid in other states - Reciprocity
- 57-40.5-08.1 · Aircraft excise tax refunds - Three-year limitation
- 57-40.5-08.2 · Procedure for refunding
- 57-40.5-09 · Allocation of revenue
- 57-40.5-10 · Penalties