Chapter

Aviation Fuel Tax

N.D. Cent. Code § 57-43.3-01— Definitions
N.D. Cent. Code § 57-43.3-02— Tax imposed on aviation fuel
N.D. Cent. Code § 57-43.3-03— Refund of tax
N.D. Cent. Code § 57-43.3-03.1— Refund - Emergency medical services operation - Fire department
N.D. Cent. Code § 57-43.3-04— Special excise tax levied
N.D. Cent. Code § 57-43.3-05— Administration of tax
N.D. Cent. Code § 57-43.3-06— Distribution of revenue
N.D. Cent. Code § 57-43.3-07— Allocation of unclaimed refund revenue - Appropriation
N.D. Cent. Code § 57-43.3-08— Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees
N.D. Cent. Code § 57-43.3-09— Bond or letter of credit required
N.D. Cent. Code § 57-43.3-10— Qualification for exporter license
N.D. Cent. Code § 57-43.3-11— Qualification for importer license
N.D. Cent. Code § 57-43.3-12— Application for license - Issuance of license - Denial of license
N.D. Cent. Code § 57-43.3-13— Revocation of license - Hearing to show cause - Reinstatement
N.D. Cent. Code § 57-43.3-14— Monthly report by refiner, supplier, distributor, importer, or exporter required
N.D. Cent. Code § 57-43.3-15— Report by terminal operator required
N.D. Cent. Code § 57-43.3-16— Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records
N.D. Cent. Code § 57-43.3-17— Credit for taxes paid on worthless accounts and refunds
N.D. Cent. Code § 57-43.3-18— Commissioner to audit reports and assess tax
N.D. Cent. Code § 57-43.3-19— Determination if no report filed
N.D. Cent. Code § 57-43.3-20— Corporate officer liability
N.D. Cent. Code § 57-43.3-21— Governor and manager liability
N.D. Cent. Code § 57-43.3-21.1— Liability of a general partner in a limited liability limited partnership
N.D. Cent. Code § 57-43.3-22— Lien of tax - Collection - Action authorized
N.D. Cent. Code § 57-43.3-23— Penalty and interest - Violations
N.D. Cent. Code § 57-43.3-24— Tax collection allowance
N.D. Cent. Code § 57-43.3-25— Retention of records - Subject to inspection
N.D. Cent. Code § 57-43.3-26— Inventory gains - Losses
N.D. Cent. Code § 57-43.3-27— Administration - Assistants and investigations authorized - Rules
N.D. Cent. Code § 57-43.3-28— Erroneously or illegally collected taxes