Chapter

Motor Vehicle Fuels and Importer for Use Taxes

N.D. Cent. Code § 57-43.1-01— Definitions
N.D. Cent. Code § 57-43.1-02— Tax imposed on motor vehicle fuels
N.D. Cent. Code § 57-43.1-02.1— Additional motor vehicle fuels taxes
N.D. Cent. Code § 57-43.1-03— Refund of tax for fuel used for an industrial purpose - Reduction for agricultural products utilization fund
N.D. Cent. Code § 57-43.1-03.1— Refund of tax for fuel used for agricultural purposes
N.D. Cent. Code § 57-43.1-03.2— Refund of tax for fuel purchased by native Americans - Fuels tax refund reserve fund - Continuing appropriation
N.D. Cent. Code § 57-43.1-03.3— Refund - Emergency medical services operation - Fire department
N.D. Cent. Code § 57-43.1-04— Form of claim for refund
N.D. Cent. Code § 57-43.1-05— Claim for refund - Limitation on filing
N.D. Cent. Code § 57-43.1-06— Refund to prevent taxation by multiple jurisdictions
N.D. Cent. Code § 57-43.1-06.1— Refund of tax on tax-exempt sales
N.D. Cent. Code § 57-43.1-07— Commissioner to examine and pay claims
N.D. Cent. Code § 57-43.1-08— Refund to state or political subdivision
N.D. Cent. Code § 57-43.1-09— Refunds to private individuals or corporations prohibited - Exception
N.D. Cent. Code § 57-43.1-10— Invoice issued to purchaser
N.D. Cent. Code § 57-43.1-11— Assignment of refund claims
N.D. Cent. Code § 57-43.1-12— Permit required during certain period - Revocation
N.D. Cent. Code § 57-43.1-12.1— Credit for taxes paid on worthless accounts and refunds
N.D. Cent. Code § 57-43.1-13— Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees
N.D. Cent. Code § 57-43.1-14— Bond or letter of credit required
N.D. Cent. Code § 57-43.1-14.1— Qualification for exporter license
N.D. Cent. Code § 57-43.1-14.2— Qualification for importer license
N.D. Cent. Code § 57-43.1-15— Application for license - Issuance of license - Denial of license
N.D. Cent. Code § 57-43.1-15.1— Revocation of license - Hearing to show cause - Reinstatement
N.D. Cent. Code § 57-43.1-16— Monthly report by refiner, supplier, distributor, importer, or exporter required
N.D. Cent. Code § 57-43.1-16.1— Report by terminal operator required
N.D. Cent. Code § 57-43.1-16.2— Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records
N.D. Cent. Code § 57-43.1-17— Commissioner to audit report and assess tax
N.D. Cent. Code § 57-43.1-17.1— Determination if no report is filed
N.D. Cent. Code § 57-43.1-17.2— Corporate officer liability
N.D. Cent. Code § 57-43.1-17.3— Governor and manager liability
N.D. Cent. Code § 57-43.1-17.4— Lien of tax - Collection - Action authorized
N.D. Cent. Code § 57-43.1-17.5— Liability of a general partner in a limited liability limited partnership
N.D. Cent. Code § 57-43.1-18— Sale in original package - Invoice - Delivery of copies
N.D. Cent. Code § 57-43.1-19— Sale to consumer in original package - Invoice required
N.D. Cent. Code § 57-43.1-20— Tax chargeable to consumer
N.D. Cent. Code § 57-43.1-21— Penalty and interest - Violations
N.D. Cent. Code § 57-43.1-22— Conditions precedent to reinstatement of license
N.D. Cent. Code § 57-43.1-23— Payment of tax
N.D. Cent. Code § 57-43.1-24— Tax collection allowance
N.D. Cent. Code § 57-43.1-25— Retention of records - Subject to inspection
N.D. Cent. Code § 57-43.1-26— Inventory gains - Losses
N.D. Cent. Code § 57-43.1-27— Sales of motor vehicle fuels to retail outlets - Tax imposed - Credit for losses
N.D. Cent. Code § 57-43.1-28— Transfer, deposit, and distribution of funds
N.D. Cent. Code § 57-43.1-29— Motor fuel and other motor vehicle taxes to be used for highway purposes
N.D. Cent. Code § 57-43.1-30— Administration - Assistance authorized - Rules
N.D. Cent. Code § 57-43.1-31— Penalty
N.D. Cent. Code § 57-43.1-32— Erroneously or illegally collected taxes
N.D. Cent. Code § 57-43.1-33— Levy of importer for use tax
N.D. Cent. Code § 57-43.1-34— Computation
N.D. Cent. Code § 57-43.1-35— Exemptions
N.D. Cent. Code § 57-43.1-36— Importer for use license required
N.D. Cent. Code § 57-43.1-37— Issuance and display
N.D. Cent. Code § 57-43.1-38— Assignment forbidden
N.D. Cent. Code § 57-43.1-39— Revocation, cancellation, and surrender of importer for use license
N.D. Cent. Code § 57-43.1-40— Occasional trip permits
N.D. Cent. Code § 57-43.1-41— Authorization of the commissioner
N.D. Cent. Code § 57-43.1-42— Credit for North Dakota purchases - Refunds
N.D. Cent. Code § 57-43.1-42.1— Credit for taxes paid on worthless accounts and refunds
N.D. Cent. Code § 57-43.1-42.2— Nonrefundability of taxes
N.D. Cent. Code § 57-43.1-43— Importer for use tax, reports, payments, records, penalties, disposition of funds, audits, and assessments
N.D. Cent. Code § 57-43.1-44— Cooperative motor vehicle fuels agreements
N.D. Cent. Code § 57-43.1-45— Motor vehicle fuel tax for interstate motor carriers - Computation - Credits - Refunds
N.D. Cent. Code § 57-43.1-46— Interstate motor carrier required to obtain license - Display - Revocation or cancellation of license - Occasional trip permits in lieu of license
N.D. Cent. Code § 57-43.1-47— Interstate motor carrier tax reports - Payments - Audits - Assessments