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North Dakota Code > Chapter 57-43.1 - Motor Vehicle Fuels and Importer for Use Taxes

North Dakota Code > Title 57 > Chapter 57-43.1 - Motor Vehicle Fuels and Importer for Use Taxes

^{Current as of: 2009}

^{Check for updates}


§ 57-43.1-01	Definitions
§ 57-43.1-02	Tax imposed on motor vehicle fuels
§ 57-43.1-03	Refund of tax for fuel used for an industrial purpose - Reduction for agricultural fuel tax fund
§ 57-43.1-03.1	Refund of tax for fuel used for agricultural purposes - Reductions
§ 57-43.1-03.2	Refund of tax for fuel purchased by native Americans - Fuels tax refund reserve fund - Continuing appropriation
§ 57-43.1-03.3	Refund to emergency medical services operation
§ 57-43.1-04	Form of claim for refund
§ 57-43.1-05	Claim for refund - Limitation on filing
§ 57-43.1-06	Refund to prevent taxation by multiple jurisdictions
§ 57-43.1-06.1	Refund of tax on tax-exempt sales
§ 57-43.1-07	Commissioner to examine and pay claims
§ 57-43.1-08	Refund to state or political subdivision
§ 57-43.1-11	Assignment of refund claims
§ 57-43.1-12.1	Credit for taxes paid on worthless accounts and refunds
§ 57-43.1-13	Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees
§ 57-43.1-14	Bond or letter of credit required
§ 57-43.1-14.1	Qualification for exporter license
§ 57-43.1-14.2	Qualification for importer license
§ 57-43.1-15	Application for license - Issuance of license - Denial of license
§ 57-43.1-15.1	Revocation of license - Hearing to show cause - Reinstatement
§ 57-43.1-16	Monthly report by refiner, supplier, distributor, importer, or exporter required
§ 57-43.1-16.1	Report by terminal operator required
§ 57-43.1-16.2	Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records
§ 57-43.1-17	Commissioner to audit report and assess tax
§ 57-43.1-17.1	Determination if no report is filed
§ 57-43.1-17.2	Corporate officer liability
§ 57-43.1-17.3	Governor and manager liability
§ 57-43.1-17.4	Lien of tax - Collection - Action authorized
§ 57-43.1-21	Penalty and interest - Violations
§ 57-43.1-22	Conditions precedent to reinstatement of license
§ 57-43.1-24	Tax collection allowance
§ 57-43.1-25	Retention of records - Subject to inspection
§ 57-43.1-26	Inventory gains - Losses
§ 57-43.1-27	Sales of motor vehicle fuels to retail outlets - Tax imposed - Credit for losses
§ 57-43.1-28	Transfer, deposit, and distribution of funds
§ 57-43.1-29	Motor fuel and other motor vehicle taxes to be used for highway purposes
§ 57-43.1-30	Administration - Assistance authorized - Rules
§ 57-43.1-32	Erroneously or illegally collected taxes
§ 57-43.1-44	Cooperative agreements between states
§ 57-43.1-45	Motor vehicle fuel tax for interstate motor carriers - Computation - Credits - Refunds
§ 57-43.1-46	Interstate motor carrier required to obtain license - Display - Revocation or cancellation of license - Occasional trip permits in lieu of license
§ 57-43.1-47	Interstate motor carrier tax reports - Payments - Audits - Assessments

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North Dakota Laws: Motor Vehicle Taxes

North Dakota Code > Chapter 57-40.3 - Motor Vehicle Excise Tax

North Dakota Code > Chapter 57-40.4 - Motor Vehicle Excise Tax Refunds

North Dakota Code > Chapter 57-43.1 - Motor Vehicle Fuels and Importer for Use Taxes

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