North Dakota Statutes
§ 57-43.1-08 — Refund to state or political subdivision
North Dakota § 57-43.1-08
This text of North Dakota § 57-43.1-08 (Refund to state or political subdivision) 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 § 57-43.1-08 (2026).
Text
When any construction, reconstruction, or maintenance of a public road, highway, street, or
airport is undertaken by the state or any political subdivision in the state and public funds of the
United States, state, or any political subdivision are directly used for the purchasing of motor
vehicle fuel to be used in publicly owned vehicles for such construction, reconstruction, or
maintenance, such motor vehicle fuel is subject to a refund of the tax paid on the fuel as
provided for in this chapter and under the same terms and conditions. The refund provided for in
this section may not be reduced for deposit to the agricultural products utilization fund.
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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 § 57-43.1-08, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-43.1-08.