North Dakota § 57-43.1-04 Form of claim for refund

North Dakota Statutes

§ 57-43.1-04 — Form of claim for refund

North Dakota § 57-43.1-04

Title 57Taxation

Ch. 57-43.1Motor Vehicle Fuels and Importer for Use Taxes

This text of North Dakota § 57-43.1-04 (Form of claim for refund) 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 § 57-43.1-04 (2026).

Text

A refund claim must be on a form furnished by the commissioner and must have a written
declaration by the claimant that it is made under the penalties of perjury. The tax commissioner
may prescribe alternative methods for signing, subscribing, or verifying a return filed by
electronic means, including telecommunications, that shall have the same validity and
consequence as the actual signature and written declaration for a paper return. The refund
claim must indicate that the motor vehicle fuel was used or is to be used by the claimant other
than in a licensed motor vehicle, the purpose or type of project for which the motor vehicle fuel
was used, and such other information as the commissioner requires. The original invoices or
sales tickets proving the purchase of motor vehicle fuel on wh

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A refund claim must be on a form furnished by the commissioner and must have a written
declaration by the claimant that it is made under the penalties of perjury. The tax commissioner
may prescribe alternative methods for signing, subscribing, or verifying a return filed by
electronic means, including telecommunications, that shall have the same validity and
consequence as the actual signature and written declaration for a paper return. The refund
claim must indicate that the motor vehicle fuel was used or is to be used by the claimant other
than in a licensed motor vehicle, the purpose or type of project for which the motor vehicle fuel
was used, and such other information as the commissioner requires. The original invoices or
sales tickets proving the purchase of motor vehicle fuel on which the refund is claimed must be
attached to the refund claim. The invoices or sales tickets must include the seller's name and
address, the date the fuel was purchased, the type of product, the number of gallons [liters] of
motor vehicle fuel purchased, and the name of the claimant. If the original invoices or sales
tickets are lost, the claimant may substitute duplicate invoices or sales tickets plus a separate
affidavit on forms prescribed by the commissioner. A certified history of purchases detailing
required information may be accepted by the commissioner in lieu of original sales invoices or
sales tickets. A supplier, distributor, or retailer is prohibited from preparing a refund claim for the
consumer.