§ 57-43.2-05 — Refiner, supplier, distributor, importer, exporter, retailer, and terminal operator required to secure license - License fees

North Dakota § 57-43.2-05

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-43.2: Special Fuels and Importer for Use Taxes

Text

operator required to secure license - License fees.
1. A person may not engage in business in this state as a refiner, supplier, distributor,
importer, exporter, retailer, or terminal operator of special fuel unless that person holds
an unrevoked license issued by the commissioner. The commissioner may require a
separate license for liquefied petroleum gases.
2. The person shall file an application for a license with the commissioner providing such
information as required by the commissioner, and on a form or in a format as required
by the commissioner. The information must include:
a. The name under which the person intends to transact business in this state.
b. The physical location of each place of business to be covered by the license and
the mailing address of the location to which forms and correspondence are to be
directed.
c. If a partnership, the name and address of each of the persons constituting the
partnership.

d. If a domestic corporation, the corporate name, the date of incorporation, and the
names and addresses of the directors and corporate officers.
e. If a foreign corporation, the corporate name, the state and the date of
incorporation, the name and address of the resident agent, the location of each
place of business, and the date on which the business was established.
f. If a domestic limited liability company, the limited liability company name, the date
of formation, and the names and addresses of the governors and managers.
g. If a foreign limited liability company, the limited liability company name, the state
and the date of formation, the name and address of the resident agent, the
location of each place of business, and the date on which the business was
established.
h. Any other information the commissioner may require.
The application must be signed by the taxpayer to be valid and must contain a written
declaration that it is made and subscribed under penalties of perjury. For an individual,
partnership, or unincorporated association, the application must be signed by the
owner. For a corporation, the application must be signed by an authorized officer. For a
limited liability company, the application must be signed by an authorized manager.
3. An applicant for a single or multiple license as a refiner, supplier, distributor, importer,
exporter, or terminal operator shall pay to the commissioner a license fee of twenty
dollars. The license fee must be paid at the time the application is made.
4. Based on the information provided in a special fuels retailer's license application and
on the special fuels tax laws in effect at the time the application is filed, the tax
commissioner may determine, on those conditions and terms as the commissioner
deems reasonable and necessary, that a special fuels retailer license is not required:
a. If there is a subsequent change in the special fuels tax laws that would require
the person to obtain a license, the tax commissioner shall notify the person of the
change and that a license application must be submitted. The person shall submit
an application within thirty days of the notice provided in this subdivision. If the
application is not filed, the tax commissioner may take the action necessary to
enforce the license requirements of this section.
b. If there is a subsequent change in the applicant's business practices that may
require the person to obtain a retail license, the person must submit a revised
license application. The tax commissioner shall review the revised application
and make a redetermination as to whether a special fuels license is required.
c. If the tax commissioner determines there was an omission or erroneous
information provided in a license application and that a license would have been
required under this section if correct and complete information had been
provided, the tax commissioner shall assess tax, penalty, and interest from the
date the license application was received. The tax must be assessed as provided
in section 57-43.2-15 and must be based on the best information available.
Subsection 4 of section 57-43.2-14 applies to the time period in which an
assessment may be made under this subsection.