North Dakota § 57-43.1-05 Claim for refund - Limitation on filing

North Dakota Statutes

§ 57-43.1-05 — Claim for refund - Limitation on filing

North Dakota § 57-43.1-05

Title 57Taxation

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

This text of North Dakota § 57-43.1-05 (Claim for refund - Limitation on filing) 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 § 57-43.1-05 (2026).

Text

For all motor vehicle fuel purchases during a calendar year, a refund claim must be filed on or after January first and before July first of the next year following the year during which the purchase was made, or the claim for refund is barred unless the commissioner grants an extension of time for cause. However, any claim for refund may be filed in the calendar year of motor vehicle fuel purchase when:

1.The business is being discontinued;

2.No further purchases subject to fuel tax refund will be made in the remainder of the calendar year; or

3.The claim for refund exceeds four hundred dollars. No claim for refund may be made or approved unless the amount of the claim is at least five dollars.

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For all motor vehicle fuel purchases during a calendar year, a refund claim must be filed on
or after January first and before July first of the next year following the year during which the
purchase was made, or the claim for refund is barred unless the commissioner grants an
extension of time for cause. However, any claim for refund may be filed in the calendar year of
motor vehicle fuel purchase when:
1. The business is being discontinued;
2. No further purchases subject to fuel tax refund will be made in the remainder of the
calendar year; or
3. The claim for refund exceeds four hundred dollars.
No claim for refund may be made or approved unless the amount of the claim is at least five
dollars.