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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-43.3-03.1

Refund - Emergency medical services operation - Fire department

Official textlegis.nd.gov

# 1.

Upon application to the commissioner, the operator of an emergency medical services operation licensed under chapter 23-27 or a fire department is entitled to a refund of taxes paid under this chapter for aviation fuel purchased and used by the emergency medical services operation or fire department.

# 2.

For purposes of this section, "fire department" means a fire department or fire district that has filed a certificate of existence under section 18-04-02 which has been approved.

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In this chapter (27 sections)
  1. 57-43.3-01 · Definitions
  2. 57-43.3-02 · Tax imposed on aviation fuel
  3. 57-43.3-03 · Refund of tax
  4. 57-43.3-03.1 · Refund - Emergency medical services operation - Fire…
  5. 57-43.3-04 · Special excise tax levied
  6. 57-43.3-05 · Administration of tax
  7. 57-43.3-06 · Distribution of revenue
  8. 57-43.3-07 · Allocation of unclaimed refund revenue - Appropriation
  9. 57-43.3-09 · Bond or letter of credit required
  10. 57-43.3-10 · Qualification for exporter license
  11. 57-43.3-11 · Qualification for importer license
  12. 57-43.3-12 · Application for license - Issuance of license - Denial of…
  13. 57-43.3-13 · Revocation of license - Hearing to show cause -…
  14. 57-43.3-15 · Report by terminal operator required
  15. 57-43.3-17 · Credit for taxes paid on worthless accounts and refunds
  16. 57-43.3-18 · Commissioner to audit reports and assess tax
  17. 57-43.3-19 · Determination if no report filed
  18. 57-43.3-20 · Corporate officer liability
  19. 57-43.3-21 · Governor and manager liability
  20. 57-43.3-21.1 · Liability of a general partner in a limited liability…
  21. 57-43.3-22 · Lien of tax - Collection - Action authorized
  22. 57-43.3-23 · Penalty and interest - Violations
  23. 57-43.3-24 · Tax collection allowance
  24. 57-43.3-25 · Retention of records - Subject to inspection
  25. 57-43.3-26 · Inventory gains - Losses
  26. 57-43.3-27 · Administration - Assistants and investigations authorized…
  27. 57-43.3-28 · Erroneously or illegally collected taxes
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