North Dakota Statutes
§ 57-43.2-04.6 — Refund of tax for fuel used for a refrigeration unit on a truck
North Dakota § 57-43.2-04.6
This text of North Dakota § 57-43.2-04.6 (Refund of tax for fuel used for a refrigeration unit on a truck) 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 § 57-43.2-04.6 (2026).
Text
A consumer who buys or uses any special fuel for a refrigeration unit that has a separate
supply tank on a truck or trailer on which the special fuels tax imposed under section 57-43.2-02
has been paid may file a claim for a refund with the tax commissioner. The tax imposed under
section 57-43.2-03 must be deducted from the refund.
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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 § 57-43.2-04.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-43.2-04.6.