North Dakota Century Code

Chapter 57-43.3

Aviation Fuel Tax

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