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