N.D. Cent. Code ch. 57-43.1 – Motor Vehicle Fuels and Importer for Use Taxes | Midpage

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North Dakota Century Code

Chapter 57-43.1

N.D. Cent. Code ch. 57-43.1

Motor Vehicle Fuels and Importer for Use Taxes

57-43.1-01Definitions 57-43.1-02Tax imposed on motor vehicle fuels 57-43.1-02.1Additional motor vehicle fuels taxes 57-43.1-03Refund of tax for fuel used for an industrial purpose - Reduction for agricultural products utilization fund 57-43.1-03.1Refund of tax for fuel used for agricultural purposes 57-43.1-03.2Refund of tax for fuel purchased by native Americans - Fuels tax refund reserve fund - Continuing appropriation 57-43.1-03.3Refund - Emergency medical services operation - Fire department 57-43.1-04Form of claim for refund 57-43.1-05Claim for refund - Limitation on filing 57-43.1-06Refund to prevent taxation by multiple jurisdictions 57-43.1-06.1Refund of tax on tax-exempt sales 57-43.1-07Commissioner to examine and pay claims 57-43.1-08Refund to state or political subdivision 57-43.1-09Refunds to private individuals or corporations prohibited - Exception 57-43.1-10Invoice issued to purchaser 57-43.1-11Assignment of refund claims 57-43.1-12Permit required during certain period - Revocation 57-43.1-12.1Credit for taxes paid on worthless accounts and refunds 57-43.1-13Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees 57-43.1-14Bond or letter of credit required 57-43.1-14.1Qualification for exporter license 57-43.1-14.2Qualification for importer license 57-43.1-15Application for license - Issuance of license - Denial of license 57-43.1-15.1Revocation of license - Hearing to show cause - Reinstatement 57-43.1-16Monthly report by refiner, supplier, distributor, importer, or exporter required 57-43.1-16.1Report by terminal operator required 57-43.1-16.2Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records 57-43.1-17Commissioner to audit report and assess tax 57-43.1-17.1Determination if no report is filed 57-43.1-17.2Corporate officer liability 57-43.1-17.3Governor and manager liability 57-43.1-17.4Lien of tax - Collection - Action authorized 57-43.1-17.5Liability of a general partner in a limited liability limited partnership 57-43.1-18Sale in original package - Invoice - Delivery of copies 57-43.1-19Sale to consumer in original package - Invoice required 57-43.1-20Tax chargeable to consumer 57-43.1-21Penalty and interest - Violations 57-43.1-22Conditions precedent to reinstatement of license 57-43.1-23Payment of tax 57-43.1-24Tax collection allowance 57-43.1-25Retention of records - Subject to inspection 57-43.1-26Inventory gains - Losses 57-43.1-27Sales of motor vehicle fuels to retail outlets - Tax imposed - Credit for losses 57-43.1-28Transfer, deposit, and distribution of funds 57-43.1-29Motor fuel and other motor vehicle taxes to be used for highway purposes 57-43.1-30Administration - Assistance authorized - Rules 57-43.1-31Penalty 57-43.1-32Erroneously or illegally collected taxes 57-43.1-33Levy of importer for use tax 57-43.1-34Computation 57-43.1-35Exemptions 57-43.1-36Importer for use license required 57-43.1-37Issuance and display 57-43.1-38Assignment forbidden 57-43.1-39Revocation, cancellation, and surrender of importer for use license 57-43.1-40Occasional trip permits 57-43.1-41Authorization of the commissioner 57-43.1-42Credit for North Dakota purchases - Refunds 57-43.1-42.1Credit for taxes paid on worthless accounts and refunds 57-43.1-42.2Nonrefundability of taxes 57-43.1-43Importer for use tax, reports, payments, records, penalties, disposition of funds, audits, and assessments 57-43.1-44Cooperative motor vehicle fuels agreements 57-43.1-45Motor vehicle fuel tax for interstate motor carriers - Computation - Credits - Refunds 57-43.1-46Interstate motor carrier required to obtain license - Display - Revocation or cancellation of license - Occasional trip permits in lieu of license 57-43.1-47Interstate motor carrier tax reports - Payments - Audits - Assessments