North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-43.1-05
Claim for refund - Limitation on filing
For all motor vehicle fuel purchases during a calendar year, a refund claim must be filed on or after January first and before July first of the next year following the year during which the purchase was made, or the claim for refund is barred unless the commissioner grants an extension of time for cause. However, any claim for refund may be filed in the calendar year of motor vehicle fuel purchase when:
# 1.
The business is being discontinued;
# 2.
No further purchases subject to fuel tax refund will be made in the remainder of the calendar year; or
# 3.
The claim for refund exceeds four hundred dollars.
No claim for refund may be made or approved unless the amount of the claim is at least five dollars.
Source: view the official PDF
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