North Dakota Code 57-40.4-02 – Procedure for refunding
Any person entitled to a refund of motor vehicle excise tax may make application for the refund to the director of the department of transportation in the manner prescribed by the director of the department of transportation. Upon the presentation of proof satisfactory to the director of the department of transportation, the director of the department of transportation shall authorize the refund to be made from moneys appropriated for that purpose. No refund may be authorized by the director of the department of transportation until the director of the department of transportation is fully satisfied through the production of necessary purchase agreements, tax receipts, and other documents and information that the refund is warranted. Payment of the refund must be made by warrant prepared by the director of the department of transportation.
Terms Used In North Dakota Code 57-40.4-02
- moneys: means gold and silver coin, treasury notes, bank notes, and every deposit which any person owning the same or holding in trust and residing in this state is entitled to withdraw as money or on demand. See North Dakota Code 57-02-01
- Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49