N.D. Cent. Code ch. 57-43.3 – Aviation Fuel Tax | Midpage

Collections
North Dakota Century Code

Chapter 57-43.3

N.D. Cent. Code ch. 57-43.3

Aviation Fuel Tax

57-43.3-01Definitions 57-43.3-02Tax imposed on aviation fuel 57-43.3-03Refund of tax 57-43.3-03.1Refund - Emergency medical services operation - Fire department 57-43.3-04Special excise tax levied 57-43.3-05Administration of tax 57-43.3-06Distribution of revenue 57-43.3-07Allocation of unclaimed refund revenue - Appropriation 57-43.3-08Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees 57-43.3-09Bond or letter of credit required 57-43.3-10Qualification for exporter license 57-43.3-11Qualification for importer license 57-43.3-12Application for license - Issuance of license - Denial of license 57-43.3-13Revocation of license - Hearing to show cause - Reinstatement 57-43.3-14Monthly report by refiner, supplier, distributor, importer, or exporter required 57-43.3-15Report by terminal operator required 57-43.3-16Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records 57-43.3-17Credit for taxes paid on worthless accounts and refunds 57-43.3-18Commissioner to audit reports and assess tax 57-43.3-19Determination if no report filed 57-43.3-20Corporate officer liability 57-43.3-21Governor and manager liability 57-43.3-21.1Liability of a general partner in a limited liability limited partnership 57-43.3-22Lien of tax - Collection - Action authorized 57-43.3-23Penalty and interest - Violations 57-43.3-24Tax collection allowance 57-43.3-25Retention of records - Subject to inspection 57-43.3-26Inventory gains - Losses 57-43.3-27Administration - Assistants and investigations authorized - Rules 57-43.3-28Erroneously or illegally collected taxes