North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-43.1-28
Transfer, deposit, and distribution of funds
Taxes, license fees, penalties, and interest collected under the provisions of this chapter must be transferred to the state treasurer who shall deposit the moneys collected to the highway tax distribution fund. The highway tax distribution fund must be distributed in the manner prescribed by section 54-27-19.
57-43.1-29. Motor fuel and other motor vehicle taxes to be used for highway purposes.
After deducting from state motor vehicle registration fees, license fees, motor fuel taxes, and other special taxes imposed on motor vehicle owners and operators, other than driver's license fees, the cost of administration and collection authorized by legislative appropriation only, the proceeds remaining must be used for the construction, improvement, and maintenance of highways and the associated expenses of administration and for no other purpose, except the proceeds remaining as revenue from aviation gasoline taxes and unclaimed aviation motor fuel refunds and other aviation motor fuel excise and license taxation used by aircraft.
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In this chapter (40 sections)
- 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
- 57-43.1-32 · Erroneously or illegally collected taxes
- 57-43.1-33 · Levy of importer for use tax
- 57-43.1-34 · Computation
- 57-43.1-35 · Exemptions
- 57-43.1-36 · Importer for use license required
- 57-43.1-37 · Issuance and display
- 57-43.1-38 · Assignment forbidden
- 57-43.1-39 · Revocation, cancellation, and surrender of importer for…
- 57-43.1-40 · Occasional trip permits
- 57-43.1-41 · Authorization of the commissioner
- 57-43.1-42 · Credit for North Dakota purchases - Refunds
- 57-43.1-42.1 · Credit for taxes paid on worthless accounts and refunds
- 57-43.1-42.2 · Nonrefundability of taxes
- 57-43.1-44 · Cooperative motor vehicle fuels agreements
- 57-43.1-47 · Interstate motor carrier tax reports - Payments - Audits -…