§ 57-43.1-03.2 — Refund of tax for fuel purchased by native Americans - Fuels tax refund reserve fund - Continuing appropriation

North Dakota § 57-43.1-03.2

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-43.1: Motor Vehicle Fuels and Importer for Use Taxes

Text

reserve fund - Continuing appropriation.
1. A native American may file a claim with the tax commissioner for a refund of motor
vehicle fuel taxes paid by that person under this chapter or special fuel taxes paid
under chapter 57-43.2 if the motor vehicle fuel or special fuel was purchased from a
retail fuel dealer located on the Indian reservation where the native American is an
enrolled member and the fuel was delivered to the native American on that
reservation. The refund provisions of this chapter apply to refund claims made under
this section.
2. A fuels tax refund reserve fund is created as a special fund in the state treasury. The
tax commissioner shall deposit in that fund such amounts from motor vehicle fuel tax
and special fuel tax collections as necessary to be expended for refunds to which
native American government entities may be entitled under qualifying circumstances
and conditions determined by the attorney general. There is appropriated as a
continuing appropriation out of funds set aside under this subsection so much of the
funds as is necessary to meet the expenditures authorized under this subsection and
such funds may be expended for that purpose.