North Dakota · Statutes

Chapter 57-43.1

65 sections

N.D. Cent. Code § 57-43.1-0157-43.1-01. Definitions
N.D. Cent. Code § 57-43.1-0257-43.1-02. Tax imposed on motor vehicle fuels
N.D. Cent. Code § 57-43.1-02.157-43.1-02.1. Additional motor vehicle fuels taxesRepealed
N.D. Cent. Code § 57-43.1-0357-43.1-03. Refund of tax for fuel used for an industrial purpose - Reduction for agricultural products utilization fund
N.D. Cent. Code § 57-43.1-03.157-43.1-03.1. Refund of tax for fuel used for agricultural purposes
N.D. Cent. Code § 57-43.1-03.257-43.1-03.2. Refund of tax for fuel purchased by native Americans - Fuels tax refund reserve fund - Continuing appropriation
N.D. Cent. Code § 57-43.1-03.357-43.1-03.3. Refund - Emergency medical services operation - Fire department
N.D. Cent. Code § 57-43.1-0457-43.1-04. Form of claim for refund
N.D. Cent. Code § 57-43.1-0557-43.1-05. Claim for refund - Limitation on filing
N.D. Cent. Code § 57-43.1-0657-43.1-06. Refund to prevent taxation by multiple jurisdictions
N.D. Cent. Code § 57-43.1-06.157-43.1-06.1. Refund of tax on tax-exempt sales
N.D. Cent. Code § 57-43.1-0757-43.1-07. Commissioner to examine and pay claims
N.D. Cent. Code § 57-43.1-0857-43.1-08. Refund to state or political subdivision
N.D. Cent. Code § 57-43.1-0957-43.1-09. Refunds to private individuals or corporations prohibited - ExceptionRepealed
N.D. Cent. Code § 57-43.1-1057-43.1-10. Invoice issued to purchaserRepealed
N.D. Cent. Code § 57-43.1-1157-43.1-11. Assignment of refund claims
N.D. Cent. Code § 57-43.1-1257-43.1-12. Permit required during certain period - RevocationRepealed
N.D. Cent. Code § 57-43.1-12.157-43.1-12.1. Credit for taxes paid on worthless accounts and refunds
N.D. Cent. Code § 57-43.1-1357-43.1-13. Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees
N.D. Cent. Code § 57-43.1-1457-43.1-14. Bond or letter of credit required
N.D. Cent. Code § 57-43.1-14.157-43.1-14.1. Qualification for exporter license
N.D. Cent. Code § 57-43.1-14.257-43.1-14.2. Qualification for importer license
N.D. Cent. Code § 57-43.1-1557-43.1-15. Application for license - Issuance of license - Denial of license
N.D. Cent. Code § 57-43.1-15.157-43.1-15.1. Revocation of license - Hearing to show cause - Reinstatement
N.D. Cent. Code § 57-43.1-1657-43.1-16. Monthly report by refiner, supplier, distributor, importer, or exporter required
N.D. Cent. Code § 57-43.1-16.157-43.1-16.1. Report by terminal operator required
N.D. Cent. Code § 57-43.1-16.257-43.1-16.2. Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records
N.D. Cent. Code § 57-43.1-1757-43.1-17. Commissioner to audit report and assess tax
N.D. Cent. Code § 57-43.1-17.157-43.1-17.1. Determination if no report is filed
N.D. Cent. Code § 57-43.1-17.257-43.1-17.2. Corporate officer liability
N.D. Cent. Code § 57-43.1-17.357-43.1-17.3. Governor and manager liability
N.D. Cent. Code § 57-43.1-17.457-43.1-17.4. Lien of tax - Collection - Action authorized
N.D. Cent. Code § 57-43.1-17.557-43.1-17.5. Liability of a general partner in a limited liability limited partnership
N.D. Cent. Code § 57-43.1-1857-43.1-18. Sale in original package - Invoice - Delivery of copiesRepealed
N.D. Cent. Code § 57-43.1-1957-43.1-19. Sale to consumer in original package - Invoice requiredRepealed
N.D. Cent. Code § 57-43.1-2057-43.1-20. Tax chargeable to consumerRepealed
N.D. Cent. Code § 57-43.1-2157-43.1-21. Penalty and interest - Violations
N.D. Cent. Code § 57-43.1-2257-43.1-22. Conditions precedent to reinstatement of licenseRepealed
N.D. Cent. Code § 57-43.1-2357-43.1-23. Payment of taxRepealed
N.D. Cent. Code § 57-43.1-2457-43.1-24. Tax collection allowance
N.D. Cent. Code § 57-43.1-2557-43.1-25. Retention of records - Subject to inspection
N.D. Cent. Code § 57-43.1-2657-43.1-26. Inventory gains - Losses
N.D. Cent. Code § 57-43.1-2757-43.1-27. Sales of motor vehicle fuels to retail outlets - Tax imposed - Credit for losses
N.D. Cent. Code § 57-43.1-2857-43.1-28. Transfer, deposit, and distribution of funds
N.D. Cent. Code § 57-43.1-2957-43.1-29. Motor fuel and other motor vehicle taxes to be used for highway purposes
N.D. Cent. Code § 57-43.1-3057-43.1-30. Administration - Assistance authorized - Rules
N.D. Cent. Code § 57-43.1-3157-43.1-31. PenaltyRepealed
N.D. Cent. Code § 57-43.1-3257-43.1-32. Erroneously or illegally collected taxes
N.D. Cent. Code § 57-43.1-3357-43.1-33. Levy of importer for use taxRepealed
N.D. Cent. Code § 57-43.1-3457-43.1-34. ComputationRepealed
N.D. Cent. Code § 57-43.1-3557-43.1-35. ExemptionsRepealed
N.D. Cent. Code § 57-43.1-3657-43.1-36. Importer for use license requiredRepealed
N.D. Cent. Code § 57-43.1-3757-43.1-37. Issuance and displayRepealed
N.D. Cent. Code § 57-43.1-3857-43.1-38. Assignment forbiddenRepealed
N.D. Cent. Code § 57-43.1-3957-43.1-39. Revocation, cancellation, and surrender of importer for use licenseRepealed
N.D. Cent. Code § 57-43.1-4057-43.1-40. Occasional trip permitsRepealed
N.D. Cent. Code § 57-43.1-4157-43.1-41. Authorization of the commissionerRepealed
N.D. Cent. Code § 57-43.1-4257-43.1-42. Credit for North Dakota purchases - RefundsRepealed
N.D. Cent. Code § 57-43.1-42.157-43.1-42.1. Credit for taxes paid on worthless accounts and refundsRepealed
N.D. Cent. Code § 57-43.1-42.257-43.1-42.2. Nonrefundability of taxesRepealed
N.D. Cent. Code § 57-43.1-4357-43.1-43. Importer for use tax, reports, payments, records, penalties, disposition of funds, audits, and assessmentsRepealed
N.D. Cent. Code § 57-43.1-4457-43.1-44. Cooperative motor vehicle fuels agreements
N.D. Cent. Code § 57-43.1-4557-43.1-45. Motor vehicle fuel tax for interstate motor carriers - Computation - Credits - Refunds
N.D. Cent. Code § 57-43.1-4657-43.1-46. Interstate motor carrier required to obtain license - Display - Revocation or cancellation of license - Occasional trip permits in lieu of license
N.D. Cent. Code § 57-43.1-4757-43.1-47. Interstate motor carrier tax reports - Payments - Audits - Assessments