Chapter

Special Fuels and Importer for Use Taxes

N.D. Cent. Code § 57-43.2-01— Definitions
N.D. Cent. Code § 57-43.2-02— Tax imposed
N.D. Cent. Code § 57-43.2-02.1— Additional special fuel tax
N.D. Cent. Code § 57-43.2-02.2— Refund of tax for fuel used for heating and for an agricultural, industrial, or railroad purpose
N.D. Cent. Code § 57-43.2-02.3— Exemptions (Contingent expiration date - See note)
N.D. Cent. Code § 57-43.2-02.4— Special fuels tax exemption for hydrogen
N.D. Cent. Code § 57-43.2-03— Special excise tax levied
N.D. Cent. Code § 57-43.2-03.1— Dyed special fuel use by a city
N.D. Cent. Code § 57-43.2-04— Tax chargeable to consumer
N.D. Cent. Code § 57-43.2-04.1— Tax collection allowance
N.D. Cent. Code § 57-43.2-04.2— Refund to prevent taxation by multiple jurisdictions
N.D. Cent. Code § 57-43.2-04.3— Refund of tax on tax-exempt sales
N.D. Cent. Code § 57-43.2-04.4— Credit for taxes paid on worthless accounts and refunds
N.D. Cent. Code § 57-43.2-04.5— Refund - Emergency medical services operation - Fire department
N.D. Cent. Code § 57-43.2-04.6— Refund of tax for fuel used for a refrigeration unit on a truck
N.D. Cent. Code § 57-43.2-05— Refiner, supplier, distributor, importer, exporter, retailer, and terminal operator required to secure license - License fees
N.D. Cent. Code § 57-43.2-06— License, fee, and bond
N.D. Cent. Code § 57-43.2-07— Bond or letter of credit required
N.D. Cent. Code § 57-43.2-07.1— Qualification for exporter license
N.D. Cent. Code § 57-43.2-07.2— Qualification for importer license
N.D. Cent. Code § 57-43.2-08— Application for license - Issuance of license - Denial of license
N.D. Cent. Code § 57-43.2-09— Revocation of license - Hearing to show cause - Reinstatement
N.D. Cent. Code § 57-43.2-10— Retention of records - Subject to inspection
N.D. Cent. Code § 57-43.2-11— Report by refiner, supplier, distributor, retailer, importer, or exporter required
N.D. Cent. Code § 57-43.2-11.1— Report by terminal operator required
N.D. Cent. Code § 57-43.2-11.2— Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records
N.D. Cent. Code § 57-43.2-12— Monthly returns and payments
N.D. Cent. Code § 57-43.2-13— Presumption
N.D. Cent. Code § 57-43.2-14— Commissioner to audit report and assess tax
N.D. Cent. Code § 57-43.2-14.1— Determination if no report is filed
N.D. Cent. Code § 57-43.2-15— Penalty and interest - Violations
N.D. Cent. Code § 57-43.2-16— Determination if no return made
N.D. Cent. Code § 57-43.2-16.1— Corporate officer liability
N.D. Cent. Code § 57-43.2-16.2— Governor and manager liability
N.D. Cent. Code § 57-43.2-16.3— Lien of tax - Collection - Action authorized
N.D. Cent. Code § 57-43.2-16.4— Liability of a general partner in a limited liability limited partnership
N.D. Cent. Code § 57-43.2-17— Fraudulent return
N.D. Cent. Code § 57-43.2-18— Distribution of tax
N.D. Cent. Code § 57-43.2-19— Transfer, deposit, and distribution of funds
N.D. Cent. Code § 57-43.2-20— Erroneously or illegally collected taxes
N.D. Cent. Code § 57-43.2-21— Inventory gains - Losses
N.D. Cent. Code § 57-43.2-22— Administration - Assistance authorized - Rules
N.D. Cent. Code § 57-43.2-23— Violations
N.D. Cent. Code § 57-43.2-24— Penalties
N.D. Cent. Code § 57-43.2-25— Liquefied petroleum gas dealers - License - Fee - Permits - Bond
N.D. Cent. Code § 57-43.2-26— Levy of importer for use tax
N.D. Cent. Code § 57-43.2-27— Computation
N.D. Cent. Code § 57-43.2-28— Exemptions
N.D. Cent. Code § 57-43.2-29— Importer for use license required
N.D. Cent. Code § 57-43.2-30— Issuance and display
N.D. Cent. Code § 57-43.2-31— Assignment forbidden
N.D. Cent. Code § 57-43.2-32— Revocation, cancellation, and surrender of importer for use license
N.D. Cent. Code § 57-43.2-33— Occasional trip permits
N.D. Cent. Code § 57-43.2-34— Authorization of the commissioner
N.D. Cent. Code § 57-43.2-35— Credit for North Dakota purchases - Refunds
N.D. Cent. Code § 57-43.2-35.1— Credit for taxes paid on worthless accounts and refunds
N.D. Cent. Code § 57-43.2-36— Importer for use tax reports, payments, records, penalties, disposition of funds, audits, and assessments
N.D. Cent. Code § 57-43.2-37— Cooperative special fuels agreements
N.D. Cent. Code § 57-43.2-38— Special fuel tax for interstate motor carriers - Computation - Credits - Refunds
N.D. Cent. Code § 57-43.2-39— Interstate motor carrier required to obtain license - Display - Revocation or cancellation of license - Occasional trip permits in lieu of license
N.D. Cent. Code § 57-43.2-40— Interstate motor carrier tax reports - Payments - Audits - Assessments
N.D. Cent. Code § 57-43.2-41— Dyed special fuel - Administrative fees - Inspections - Penalty - Consumer advisory