North Dakota Statutes
§ 57-40.4-02 — Procedure for refunding
North Dakota § 57-40.4-02
This text of North Dakota § 57-40.4-02 (Procedure for refunding) 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 § 57-40.4-02 (2026).
Text
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 b
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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 § 57-40.4-02, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-40.4-02.