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