North Dakota Statutes
§ 57-40.5-08.1 — Aircraft excise tax refunds - Three-year limitation
North Dakota § 57-40.5-08.1
This text of North Dakota § 57-40.5-08.1 (Aircraft 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 § 57-40.5-08.1 (2026).
Text
If it appears that any aircraft excise tax paid on or after July 1, 1983, was paid in error, or for
any other reason the tax was not due under the provisions of this chapter, the tax must be
refunded to the person who paid the tax upon an application made and duly allowed in
accordance with section 57-40.5-08.2, provided that the application is made within three years
from the date of 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 § 57-40.5-08.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-40.5-08.1.