North Dakota Statutes
§ 57-43.2-03.1 — Dyed special fuel use by a city
North Dakota § 57-43.2-03.1
This text of North Dakota § 57-43.2-03.1 (Dyed special fuel use by a city) 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 § 57-43.2-03.1 (2026).
Text
A city that has computerized fuel dispensing equipment that allows tracking of fuel usage by
its vehicles shall report to the tax commissioner, on a form prescribed by the commissioner, the
highway and nonhighway use of dyed special fuels dispensed through that equipment. The city
shall pay taxes under this chapter appropriate for that usage.
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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 § 57-43.2-03.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-43.2-03.1.