North Dakota § 57-40.5-08.2 Procedure for refunding

North Dakota Statutes

§ 57-40.5-08.2 — Procedure for refunding

North Dakota § 57-40.5-08.2

Title 57Taxation

Ch. 57-40.5Aircraft Excise Tax

This text of North Dakota § 57-40.5-08.2 (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 § 57-40.5-08.2 (2026).

Text

Any person entitled to a refund of aircraft excise tax may make application for refund to the
tax commissioner in the manner prescribed by the commissioner. Upon the presentation of
proof satisfactory to the commissioner, the commissioner shall authorize the refund to be made
from moneys appropriated for that purpose. No refund may be authorized by the commissioner
until the commissioner 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 after approval by the office of management
and budget and approval of the voucher by the office of the budget.

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Any person entitled to a refund of aircraft excise tax may make application for refund to the
tax commissioner in the manner prescribed by the commissioner. Upon the presentation of
proof satisfactory to the commissioner, the commissioner shall authorize the refund to be made
from moneys appropriated for that purpose. No refund may be authorized by the commissioner
until the commissioner 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 after approval by the office of management
and budget and approval of the voucher by the office of the budget.