N.D. Cent. Code § 57-43.1-03.1
57-43.1-03.1. Refund of tax for fuel used for agricultural purposes
57-43.1-03.1. Refund of tax for fuel used for agricultural purposes
Any consumer who buys or uses any motor vehicle fuel for an agricultural purpose on which
the motor vehicle fuel tax has been paid may file a claim with the commissioner for a refund
under this chapter.