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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-43.1-08

Refund to state or political subdivision

Official textlegis.nd.gov

When any construction, reconstruction, or maintenance of a public road, highway, street, or airport is undertaken by the state or any political subdivision in the state and public funds of the United States, state, or any political subdivision are directly used for the purchasing of motor vehicle fuel to be used in publicly owned vehicles for such construction, reconstruction, or maintenance, such motor vehicle fuel is subject to a refund of the tax paid on the fuel as provided for in this chapter and under the same terms and conditions. The refund provided for in this section may not be reduced for deposit to the agricultural products utilization fund.

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In this chapter (40 sections)
  1. 57-43.1-01 · Definitions
  2. 57-43.1-02 · Tax imposed on motor vehicle fuels
  3. 57-43.1-02.1 · Additional motor vehicle fuels taxes
  4. 57-43.1-03.1 · Refund of tax for fuel used for agricultural purposes
  5. 57-43.1-03.3 · Refund - Emergency medical services operation - Fire…
  6. 57-43.1-04 · Form of claim for refund
  7. 57-43.1-05 · Claim for refund - Limitation on filing
  8. 57-43.1-06 · Refund to prevent taxation by multiple jurisdictions
  9. 57-43.1-06.1 · Refund of tax on tax-exempt sales
  10. 57-43.1-07 · Commissioner to examine and pay claims
  11. 57-43.1-08 · Refund to state or political subdivision
  12. 57-43.1-09 · Refunds to private individuals or corporations prohibited…
  13. 57-43.1-10 · Invoice issued to purchaser
  14. 57-43.1-11 · Assignment of refund claims
  15. 57-43.1-12 · Permit required during certain period - Revocation
  16. 57-43.1-12.1 · Credit for taxes paid on worthless accounts and refunds
  17. 57-43.1-14 · Bond or letter of credit required
  18. 57-43.1-14.1 · Qualification for exporter license
  19. 57-43.1-14.2 · Qualification for importer license
  20. 57-43.1-15 · Application for license - Issuance of license - Denial of…
  21. 57-43.1-15.1 · Revocation of license - Hearing to show cause -…
  22. 57-43.1-16.1 · Report by terminal operator required
  23. 57-43.1-17 · Commissioner to audit report and assess tax
  24. 57-43.1-17.1 · Determination if no report is filed
  25. 57-43.1-17.2 · Corporate officer liability
  26. 57-43.1-17.3 · Governor and manager liability
  27. 57-43.1-17.4 · Lien of tax - Collection - Action authorized
  28. 57-43.1-17.5 · Liability of a general partner in a limited liability…
  29. 57-43.1-18 · Sale in original package - Invoice - Delivery of copies
  30. 57-43.1-19 · Sale to consumer in original package - Invoice required
  31. 57-43.1-20 · Tax chargeable to consumer
  32. 57-43.1-21 · Penalty and interest - Violations
  33. 57-43.1-22 · Conditions precedent to reinstatement of license
  34. 57-43.1-23 · Payment of tax
  35. 57-43.1-24 · Tax collection allowance
  36. 57-43.1-25 · Retention of records - Subject to inspection
  37. 57-43.1-26 · Inventory gains - Losses
  38. 57-43.1-28 · Transfer, deposit, and distribution of funds
  39. 57-43.1-30 · Administration - Assistance authorized - Rules
  40. 57-43.1-31 · Penalty
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