North Dakota · Statutes

Chapter 57-43.3

30 sections

N.D. Cent. Code § 57-43.3-0157-43.3-01. Definitions
N.D. Cent. Code § 57-43.3-0257-43.3-02. Tax imposed on aviation fuel
N.D. Cent. Code § 57-43.3-0357-43.3-03. Refund of tax
N.D. Cent. Code § 57-43.3-03.157-43.3-03.1. Refund - Emergency medical services operation - Fire department
N.D. Cent. Code § 57-43.3-0457-43.3-04. Special excise tax leviedRepealed
N.D. Cent. Code § 57-43.3-0557-43.3-05. Administration of taxRepealed
N.D. Cent. Code § 57-43.3-0657-43.3-06. Distribution of revenueRepealed
N.D. Cent. Code § 57-43.3-0757-43.3-07. Allocation of unclaimed refund revenue - Appropriation
N.D. Cent. Code § 57-43.3-0857-43.3-08. Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees
N.D. Cent. Code § 57-43.3-0957-43.3-09. Bond or letter of credit required
N.D. Cent. Code § 57-43.3-1057-43.3-10. Qualification for exporter license
N.D. Cent. Code § 57-43.3-1157-43.3-11. Qualification for importer license
N.D. Cent. Code § 57-43.3-1257-43.3-12. Application for license - Issuance of license - Denial of license
N.D. Cent. Code § 57-43.3-1357-43.3-13. Revocation of license - Hearing to show cause - Reinstatement
N.D. Cent. Code § 57-43.3-1457-43.3-14. Monthly report by refiner, supplier, distributor, importer, or exporter required
N.D. Cent. Code § 57-43.3-1557-43.3-15. Report by terminal operator required
N.D. Cent. Code § 57-43.3-1657-43.3-16. Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records
N.D. Cent. Code § 57-43.3-1757-43.3-17. Credit for taxes paid on worthless accounts and refunds
N.D. Cent. Code § 57-43.3-1857-43.3-18. Commissioner to audit reports and assess tax
N.D. Cent. Code § 57-43.3-1957-43.3-19. Determination if no report filed
N.D. Cent. Code § 57-43.3-2057-43.3-20. Corporate officer liability
N.D. Cent. Code § 57-43.3-2157-43.3-21. Governor and manager liability
N.D. Cent. Code § 57-43.3-21.157-43.3-21.1. Liability of a general partner in a limited liability limited partnership
N.D. Cent. Code § 57-43.3-2257-43.3-22. Lien of tax - Collection - Action authorized
N.D. Cent. Code § 57-43.3-2357-43.3-23. Penalty and interest - Violations
N.D. Cent. Code § 57-43.3-2457-43.3-24. Tax collection allowance
N.D. Cent. Code § 57-43.3-2557-43.3-25. Retention of records - Subject to inspection
N.D. Cent. Code § 57-43.3-2657-43.3-26. Inventory gains - Losses
N.D. Cent. Code § 57-43.3-2757-43.3-27. Administration - Assistants and investigations authorized - Rules
N.D. Cent. Code § 57-43.3-2857-43.3-28. Erroneously or illegally collected taxes