North Dakota Statutes
§ 57-40.4-01 — Motor vehicle excise tax refunds - Three-year limitation
North Dakota § 57-40.4-01
This text of North Dakota § 57-40.4-01 (Motor vehicle excise tax refunds - Three-year limitation) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-40.4-01 (2026).
Text
If it appears that any motor vehicle excise tax paid on or after July 1, 1967, was paid in
error, or for any other reason the tax was not due under the provisions of chapter 57-40.3, the
tax must be refunded to the person who paid the same upon an application made and duly
allowed in accordance with this chapter; provided, that the application is made within three
years from the date of the payment of the tax.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-40.4-01, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-40.4-01.