N.D. Cent. Code § 57-43.2-04.3
57-43.2-04.3. Refund of tax on tax-exempt sales
57-43.2-04.3. Refund of tax on tax-exempt sales
When a person purchasing special fuel for resale purposes pays the tax imposed by this
chapter and later makes a sale of the fuel to an agency of the United States government, the
person may apply to the commissioner for a refund of the tax.