North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-43.1-03.1
Refund of tax for fuel used for agricultural purposes
Any consumer who buys or uses any motor vehicle fuel for an agricultural purpose on which the motor vehicle fuel tax has been paid may file a claim with the commissioner for a refund under this chapter.
57-43.1-03.2. Refund of tax for fuel purchased by native Americans - Fuels tax refund reserve fund - Continuing appropriation.
# 1.
A native American may file a claim with the tax commissioner for a refund of motor vehicle fuel taxes paid by that person under this chapter or special fuel taxes paid under chapter 57-43.2 if the motor vehicle fuel or special fuel was purchased from a retail fuel dealer located on the Indian reservation where the native American is an enrolled member and the fuel was delivered to the native American on that reservation. The refund provisions of this chapter apply to refund claims made under this section.
# 2.
A fuels tax refund reserve fund is created as a special fund in the state treasury. The tax commissioner shall deposit in that fund such amounts from motor vehicle fuel tax and special fuel tax collections as necessary to be expended for refunds to which native American government entities may be entitled under qualifying circumstances and conditions determined by the attorney general. There is appropriated as a continuing appropriation out of funds set aside under this subsection so much of the funds as is necessary to meet the expenditures authorized under this subsection and such funds may be expended for that purpose.
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In this chapter (40 sections)
- 57-43.1-01 · Definitions
- 57-43.1-02 · Tax imposed on motor vehicle fuels
- 57-43.1-02.1 · Additional motor vehicle fuels taxes
- 57-43.1-03.1 · Refund of tax for fuel used for agricultural purposes
- 57-43.1-03.3 · Refund - Emergency medical services operation - Fire…
- 57-43.1-04 · Form of claim for refund
- 57-43.1-05 · Claim for refund - Limitation on filing
- 57-43.1-06 · Refund to prevent taxation by multiple jurisdictions
- 57-43.1-06.1 · Refund of tax on tax-exempt sales
- 57-43.1-07 · Commissioner to examine and pay claims
- 57-43.1-08 · Refund to state or political subdivision
- 57-43.1-09 · Refunds to private individuals or corporations prohibited…
- 57-43.1-10 · Invoice issued to purchaser
- 57-43.1-11 · Assignment of refund claims
- 57-43.1-12 · Permit required during certain period - Revocation
- 57-43.1-12.1 · Credit for taxes paid on worthless accounts and refunds
- 57-43.1-14 · Bond or letter of credit required
- 57-43.1-14.1 · Qualification for exporter license
- 57-43.1-14.2 · Qualification for importer license
- 57-43.1-15 · Application for license - Issuance of license - Denial of…
- 57-43.1-15.1 · Revocation of license - Hearing to show cause -…
- 57-43.1-16.1 · Report by terminal operator required
- 57-43.1-17 · Commissioner to audit report and assess tax
- 57-43.1-17.1 · Determination if no report is filed
- 57-43.1-17.2 · Corporate officer liability
- 57-43.1-17.3 · Governor and manager liability
- 57-43.1-17.4 · Lien of tax - Collection - Action authorized
- 57-43.1-17.5 · Liability of a general partner in a limited liability…
- 57-43.1-18 · Sale in original package - Invoice - Delivery of copies
- 57-43.1-19 · Sale to consumer in original package - Invoice required
- 57-43.1-20 · Tax chargeable to consumer
- 57-43.1-21 · Penalty and interest - Violations
- 57-43.1-22 · Conditions precedent to reinstatement of license
- 57-43.1-23 · Payment of tax
- 57-43.1-24 · Tax collection allowance
- 57-43.1-25 · Retention of records - Subject to inspection
- 57-43.1-26 · Inventory gains - Losses
- 57-43.1-28 · Transfer, deposit, and distribution of funds
- 57-43.1-30 · Administration - Assistance authorized - Rules
- 57-43.1-31 · Penalty