North Dakota Century Code

Chapter 57-43.1

Motor Vehicle Fuels and Importer for Use Taxes

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