North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-43.3-01
Definitions
As used in this chapter, unless the context otherwise requires:
# 1.
"Aviation fuel" means aviation gasoline, kerosene, jet fuel, and other motor fuel used by aircraft.
# 2.
"Commission" means the North Dakota aeronautics commission.
# 3.
"Commissioner" means the North Dakota tax commissioner.
# 4.
"Common carrier" or "contract carrier" means a person involved in the movement of aviation fuel from a terminal or movement of aviation fuel imported into this state, who is not an owner of the aviation fuel.
# 5.
"Consumer" means a user of aviation fuel. It does not include a supplier, distributor, importer, exporter, or retailer acquiring the fuel for resale.
# 6.
"Distributor" means a person, other than a retailer, who acquires aviation fuel from a supplier for subsequent wholesale distribution in bulk or transport load by truck, railcar, or in a barrel, drum, or other receptacle.
# 7.
"Export" means the delivery of aviation fuel across the boundaries of this state from a place of origin in this state by or for a refiner, supplier, or distributor.
# 8.
"Exporter" means a refiner, supplier, or distributor who exports aviation fuel out of this state in bulk or transport load by truck, railcar, or in a barrel, drum, or other receptacle.
# 9.
"Gallon" means a United States gallon [3.79 liters] measured on a gross volume basis.
# 10.
"Gross volume" means measurement in United States gallons [liters] without temperature or barometric adjustments.
# 11.
"Import" means the delivery of aviation fuel across the boundaries of this state from a place of origin outside this state by a refiner, supplier, or distributor.
# 12.
"Importer" means a refiner, supplier, or distributor who imports aviation fuel into this state in bulk or transport load by truck, railcar, or in a barrel, drum, or other receptacle.
# 13.
"Person" means every individual, partnership, firm, joint venture, corporation, limited liability company, estate, business trust, receiver, or any group or combination acting as a unit.
# 14.
"Physical inventory reading" means a measurement of aviation fuel available for distribution in a terminal, an underground storage tank, an aboveground storage tank, or in a tank wagon, bulk delivery vehicle, railcar, barrel, drum, or other receptacle.
# 15.
"Position holder" means a person holding an inventory position of aviation fuel in a terminal as reflected on the records of the terminal operator; a person holding the inventory position when that person has a contractual agreement with the terminal operator for the use of storage facilities or terminaling services at a terminal; and a terminal operator who owns aviation fuel in a terminal.
# 16.
"Rack" means a mechanism used to dispense aviation fuel from a terminal.
# 17.
"Refiner" means a person who produces, manufactures, or refines aviation fuel in this state for resale to a consumer.
# 18.
"Retail location" means a site at which aviation fuel is dispensed through a pump from an underground or aboveground storage unit into the supply tank of an aircraft.
# 19.
"Retailer" means a person who acquires aviation fuel from a supplier or distributor for resale to a consumer at a retail location and does not include a consumer selling aviation fuel to another consumer.
# 20.
"Sale" means, with respect to aviation fuel, the transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means, for a consideration.
# 21.
"Supplier" means a refiner who distributes aviation fuel from a terminal in this state, or any person who acquires aviation fuel by pipeline from a state, territory, or possession of the United States or from a foreign country, for storage at and distribution from a terminal, or a person who acquires aviation fuel by truck or railcar for storage at and distribution from a terminal in this state.
# 22.
"Taxpayer" means a refiner, supplier, distributor, importer, exporter, terminal operator, or retailer.
# 23.
"Terminal" means an aviation fuel storage and distribution facility that is supplied by a refinery or pipeline and from which the aviation fuel may be removed from the rack.
# 24.
"Terminal operator" means a person who by ownership or contractual agreement is charged with the responsibility for, or physical control over, and operation of a terminal.
If a terminal is owned by coventurers, "terminal operator" means the person appointed to exercise the responsibility for, or physical control over, and operation of the terminal.
# 25.
"Wholesale distribution" means the sale of aviation fuel by a supplier or distributor.
Source: view the official PDF
In this chapter (27 sections)
- 57-43.3-01 · Definitions
- 57-43.3-02 · Tax imposed on aviation fuel
- 57-43.3-03 · Refund of tax
- 57-43.3-03.1 · Refund - Emergency medical services operation - Fire…
- 57-43.3-04 · Special excise tax levied
- 57-43.3-05 · Administration of tax
- 57-43.3-06 · Distribution of revenue
- 57-43.3-07 · Allocation of unclaimed refund revenue - Appropriation
- 57-43.3-09 · Bond or letter of credit required
- 57-43.3-10 · Qualification for exporter license
- 57-43.3-11 · Qualification for importer license
- 57-43.3-12 · Application for license - Issuance of license - Denial of…
- 57-43.3-13 · Revocation of license - Hearing to show cause -…
- 57-43.3-15 · Report by terminal operator required
- 57-43.3-17 · Credit for taxes paid on worthless accounts and refunds
- 57-43.3-18 · Commissioner to audit reports and assess tax
- 57-43.3-19 · Determination if no report filed
- 57-43.3-20 · Corporate officer liability
- 57-43.3-21 · Governor and manager liability
- 57-43.3-21.1 · Liability of a general partner in a limited liability…
- 57-43.3-22 · Lien of tax - Collection - Action authorized
- 57-43.3-23 · Penalty and interest - Violations
- 57-43.3-24 · Tax collection allowance
- 57-43.3-25 · Retention of records - Subject to inspection
- 57-43.3-26 · Inventory gains - Losses
- 57-43.3-27 · Administration - Assistants and investigations authorized…
- 57-43.3-28 · Erroneously or illegally collected taxes