North Dakota Statutes
§ 57-43.2-04.3 — Refund of tax on tax-exempt sales
North Dakota § 57-43.2-04.3
This text of North Dakota § 57-43.2-04.3 (Refund of tax on tax-exempt sales) 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 § 57-43.2-04.3 (2026).
Text
When a person purchasing special fuel for resale purposes pays the tax imposed by this
chapter and later makes a sale of the fuel to an agency of the United States government, the
person may apply to the commissioner for a refund of the tax.
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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 § 57-43.2-04.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-43.2-04.3.