N.D. Cent. Code ch. 57-43.2 – Special Fuels and Importer for Use Taxes | Midpage

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North Dakota Century Code

Chapter 57-43.2

N.D. Cent. Code ch. 57-43.2

Special Fuels and Importer for Use Taxes

57-43.2-01Definitions 57-43.2-02Tax imposed 57-43.2-02.1Additional special fuel tax 57-43.2-02.2Refund of tax for fuel used for heating and for an agricultural, industrial, or railroad purpose 57-43.2-02.3Exemptions (Contingent expiration date - See note)57-43.2-02.4Special fuels tax exemption for hydrogen 57-43.2-03Special excise tax levied 57-43.2-03.1Dyed special fuel use by a city 57-43.2-04Tax chargeable to consumer 57-43.2-04.1Tax collection allowance 57-43.2-04.2Refund to prevent taxation by multiple jurisdictions 57-43.2-04.3Refund of tax on tax-exempt sales 57-43.2-04.4Credit for taxes paid on worthless accounts and refunds 57-43.2-04.5Refund - Emergency medical services operation - Fire department 57-43.2-04.6Refund of tax for fuel used for a refrigeration unit on a truck 57-43.2-05Refiner, supplier, distributor, importer, exporter, retailer, and terminal operator required to secure license - License fees 57-43.2-06License, fee, and bond 57-43.2-07Bond or letter of credit required 57-43.2-07.1Qualification for exporter license 57-43.2-07.2Qualification for importer license 57-43.2-08Application for license - Issuance of license - Denial of license 57-43.2-09Revocation of license - Hearing to show cause - Reinstatement 57-43.2-10Retention of records - Subject to inspection 57-43.2-11Report by refiner, supplier, distributor, retailer, importer, or exporter required 57-43.2-11.1Report by terminal operator required 57-43.2-11.2Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records 57-43.2-12Monthly returns and payments 57-43.2-13Presumption 57-43.2-14Commissioner to audit report and assess tax 57-43.2-14.1Determination if no report is filed 57-43.2-15Penalty and interest - Violations 57-43.2-16Determination if no return made 57-43.2-16.1Corporate officer liability 57-43.2-16.2Governor and manager liability 57-43.2-16.3Lien of tax - Collection - Action authorized 57-43.2-16.4Liability of a general partner in a limited liability limited partnership 57-43.2-17Fraudulent return 57-43.2-18Distribution of tax 57-43.2-19Transfer, deposit, and distribution of funds 57-43.2-20Erroneously or illegally collected taxes 57-43.2-21Inventory gains - Losses 57-43.2-22Administration - Assistance authorized - Rules 57-43.2-23Violations 57-43.2-24Penalties 57-43.2-25Liquefied petroleum gas dealers - License - Fee - Permits - Bond 57-43.2-26Levy of importer for use tax 57-43.2-27Computation 57-43.2-28Exemptions 57-43.2-29Importer for use license required 57-43.2-30Issuance and display 57-43.2-31Assignment forbidden 57-43.2-32Revocation, cancellation, and surrender of importer for use license 57-43.2-33Occasional trip permits 57-43.2-34Authorization of the commissioner 57-43.2-35Credit for North Dakota purchases - Refunds 57-43.2-35.1Credit for taxes paid on worthless accounts and refunds 57-43.2-36Importer for use tax reports, payments, records, penalties, disposition of funds, audits, and assessments 57-43.2-37Cooperative special fuels agreements 57-43.2-38Special fuel tax for interstate motor carriers - Computation - Credits - Refunds 57-43.2-39Interstate motor carrier required to obtain license - Display - Revocation or cancellation of license - Occasional trip permits in lieu of license 57-43.2-40Interstate motor carrier tax reports - Payments - Audits - Assessments 57-43.2-41Dyed special fuel - Administrative fees - Inspections - Penalty - Consumer advisory