Any consumer who buys or uses any motor vehicle fuel for an industrial purpose on which the motor vehicle fuel tax has been paid may file a claim with the commissioner for a refund under this chapter.
N.D. Cent. Code § 57-43.1-03
Refund of tax for fuel used for an industrial purpose - Reduction for agricultural products utilization fund
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.