North Dakota § 57-43.2-04.2 Refund to prevent taxation by multiple jurisdictions

North Dakota Statutes

§ 57-43.2-04.2 — Refund to prevent taxation by multiple jurisdictions

North Dakota § 57-43.2-04.2

Title 57Taxation

Ch. 57-43.2Special Fuels and Importer for Use Taxes

This text of North Dakota § 57-43.2-04.2 (Refund to prevent taxation by multiple jurisdictions) 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 § 57-43.2-04.2 (2026).

Text

Any person to whom special fuel is sold on which the tax imposed by this chapter has been
paid, who thereafter removes the fuel from this state for sale or resale in another state or to a
state that requires payment of a tax upon the use of the fuel in that state, must be granted a
refund of the tax that was paid pursuant to this chapter. The refund may be granted only upon
application to the commissioner in the manner prescribed by the commissioner and must
include proof that fuel for sale or resale in another state was reported to the taxing agency of
that state, or in the case of a consumer, proof of payment of the tax imposed by the other state.
A claim for refund under this section must be made within one year from the date the fuel was
removed to another state for sale, resale, or us

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Any person to whom special fuel is sold on which the tax imposed by this chapter has been
paid, who thereafter removes the fuel from this state for sale or resale in another state or to a
state that requires payment of a tax upon the use of the fuel in that state, must be granted a
refund of the tax that was paid pursuant to this chapter. The refund may be granted only upon
application to the commissioner in the manner prescribed by the commissioner and must
include proof that fuel for sale or resale in another state was reported to the taxing agency of
that state, or in the case of a consumer, proof of payment of the tax imposed by the other state.
A claim for refund under this section must be made within one year from the date the fuel was
removed to another state for sale, resale, or use in another state.