North Dakota · Statutes

Chapter 57-43.2

62 sections

N.D. Cent. Code § 57-43.2-0157-43.2-01. Definitions
N.D. Cent. Code § 57-43.2-0257-43.2-02. Tax imposed
N.D. Cent. Code § 57-43.2-02.157-43.2-02.1. Additional special fuel taxRepealed
N.D. Cent. Code § 57-43.2-02.257-43.2-02.2. Refund of tax for fuel used for heating and for an agricultural, industrial, or railroad purposeRepealed
N.D. Cent. Code § 57-43.2-02.357-43.2-02.3. Exemptions (Contingent expiration date - See note)
N.D. Cent. Code § 57-43.2-02.457-43.2-02.4. Special fuels tax exemption for hydrogen
N.D. Cent. Code § 57-43.2-0357-43.2-03. Special excise tax levied
N.D. Cent. Code § 57-43.2-03.157-43.2-03.1. Dyed special fuel use by a city
N.D. Cent. Code § 57-43.2-0457-43.2-04. Tax chargeable to consumerRepealed
N.D. Cent. Code § 57-43.2-04.157-43.2-04.1. Tax collection allowance
N.D. Cent. Code § 57-43.2-04.257-43.2-04.2. Refund to prevent taxation by multiple jurisdictions
N.D. Cent. Code § 57-43.2-04.357-43.2-04.3. Refund of tax on tax-exempt sales
N.D. Cent. Code § 57-43.2-04.457-43.2-04.4. Credit for taxes paid on worthless accounts and refunds
N.D. Cent. Code § 57-43.2-04.557-43.2-04.5. Refund - Emergency medical services operation - Fire department
N.D. Cent. Code § 57-43.2-04.657-43.2-04.6. Refund of tax for fuel used for a refrigeration unit on a truck
N.D. Cent. Code § 57-43.2-0557-43.2-05. Refiner, supplier, distributor, importer, exporter, retailer, and terminal operator required to secure license - License fees
N.D. Cent. Code § 57-43.2-0657-43.2-06. License, fee, and bondRepealed
N.D. Cent. Code § 57-43.2-0757-43.2-07. Bond or letter of credit required
N.D. Cent. Code § 57-43.2-07.157-43.2-07.1. Qualification for exporter license
N.D. Cent. Code § 57-43.2-07.257-43.2-07.2. Qualification for importer license
N.D. Cent. Code § 57-43.2-0857-43.2-08. Application for license - Issuance of license - Denial of license
N.D. Cent. Code § 57-43.2-0957-43.2-09. Revocation of license - Hearing to show cause - Reinstatement
N.D. Cent. Code § 57-43.2-1057-43.2-10. Retention of records - Subject to inspection
N.D. Cent. Code § 57-43.2-1157-43.2-11. Report by refiner, supplier, distributor, retailer, importer, or exporter required
N.D. Cent. Code § 57-43.2-11.157-43.2-11.1. Report by terminal operator required
N.D. Cent. Code § 57-43.2-11.257-43.2-11.2. Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records
N.D. Cent. Code § 57-43.2-1257-43.2-12. Monthly returns and paymentsRepealed
N.D. Cent. Code § 57-43.2-1357-43.2-13. PresumptionRepealed
N.D. Cent. Code § 57-43.2-1457-43.2-14. Commissioner to audit report and assess tax
N.D. Cent. Code § 57-43.2-14.157-43.2-14.1. Determination if no report is filed
N.D. Cent. Code § 57-43.2-1557-43.2-15. Penalty and interest - Violations
N.D. Cent. Code § 57-43.2-1657-43.2-16. Determination if no return madeRepealed
N.D. Cent. Code § 57-43.2-16.157-43.2-16.1. Corporate officer liability
N.D. Cent. Code § 57-43.2-16.257-43.2-16.2. Governor and manager liability
N.D. Cent. Code § 57-43.2-16.357-43.2-16.3. Lien of tax - Collection - Action authorized
N.D. Cent. Code § 57-43.2-16.457-43.2-16.4. Liability of a general partner in a limited liability limited partnership
N.D. Cent. Code § 57-43.2-1757-43.2-17. Fraudulent returnRepealed
N.D. Cent. Code § 57-43.2-1857-43.2-18. Distribution of taxRepealed
N.D. Cent. Code § 57-43.2-1957-43.2-19. Transfer, deposit, and distribution of funds
N.D. Cent. Code § 57-43.2-2057-43.2-20. Erroneously or illegally collected taxes
N.D. Cent. Code § 57-43.2-2157-43.2-21. Inventory gains - Losses
N.D. Cent. Code § 57-43.2-2257-43.2-22. Administration - Assistance authorized - Rules
N.D. Cent. Code § 57-43.2-2357-43.2-23. ViolationsRepealed
N.D. Cent. Code § 57-43.2-2457-43.2-24. PenaltiesRepealed
N.D. Cent. Code § 57-43.2-2557-43.2-25. Liquefied petroleum gas dealers - License - Fee - Permits - BondRepealed
N.D. Cent. Code § 57-43.2-2657-43.2-26. Levy of importer for use taxRepealed
N.D. Cent. Code § 57-43.2-2757-43.2-27. ComputationRepealed
N.D. Cent. Code § 57-43.2-2857-43.2-28. ExemptionsRepealed
N.D. Cent. Code § 57-43.2-2957-43.2-29. Importer for use license requiredRepealed
N.D. Cent. Code § 57-43.2-3057-43.2-30. Issuance and displayRepealed
N.D. Cent. Code § 57-43.2-3157-43.2-31. Assignment forbiddenRepealed
N.D. Cent. Code § 57-43.2-3257-43.2-32. Revocation, cancellation, and surrender of importer for use licenseRepealed
N.D. Cent. Code § 57-43.2-3357-43.2-33. Occasional trip permitsRepealed
N.D. Cent. Code § 57-43.2-3457-43.2-34. Authorization of the commissionerRepealed
N.D. Cent. Code § 57-43.2-3557-43.2-35. Credit for North Dakota purchases - RefundsRepealed
N.D. Cent. Code § 57-43.2-35.157-43.2-35.1. Credit for taxes paid on worthless accounts and refundsRepealed
N.D. Cent. Code § 57-43.2-3657-43.2-36. Importer for use tax reports, payments, records, penalties, disposition of funds, audits, and assessmentsRepealed
N.D. Cent. Code § 57-43.2-3757-43.2-37. Cooperative special fuels agreements
N.D. Cent. Code § 57-43.2-3857-43.2-38. Special fuel tax for interstate motor carriers - Computation - Credits - Refunds
N.D. Cent. Code § 57-43.2-3957-43.2-39. Interstate motor carrier required to obtain license - Display - Revocation or cancellation of license - Occasional trip permits in lieu of license
N.D. Cent. Code § 57-43.2-4057-43.2-40. Interstate motor carrier tax reports - Payments - Audits - Assessments
N.D. Cent. Code § 57-43.2-4157-43.2-41. Dyed special fuel - Administrative fees - Inspections - Penalty - Consumer advisory