North Dakota § 57-43.2-37 Cooperative special fuels agreements

North Dakota Statutes

§ 57-43.2-37 — Cooperative special fuels agreements

North Dakota § 57-43.2-37

Title 57Taxation

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

This text of North Dakota § 57-43.2-37 (Cooperative special fuels agreements) 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 § 57-43.2-37 (2026).

Text

1.The director may enter cooperative agreements for exchange of information and auditing of users of special fuels used in fleets of motor vehicles operated or intended to operate interstate or internationally. An agreement or amendment to an agreement is not effective until filed in writing with the director.

2.An agreement under this section may provide for determining the base for users, users' records requirements, audit procedures, exchange of information, persons eligible for tax licensing, defining qualified motor vehicles, determining if bonding is required, specifying reporting requirements and periods including defining the uniform penalty and interest rates for late reporting, determining methods for collecting and forwarding of special fuel taxes and penalties to another jur

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1. The director may enter cooperative agreements for exchange of information and
auditing of users of special fuels used in fleets of motor vehicles operated or intended
to operate interstate or internationally. An agreement or amendment to an agreement
is not effective until filed in writing with the director.

2. An agreement under this section may provide for determining the base for users,
users' records requirements, audit procedures, exchange of information, persons
eligible for tax licensing, defining qualified motor vehicles, determining if bonding is
required, specifying reporting requirements and periods including defining the uniform
penalty and interest rates for late reporting, determining methods for collecting and
forwarding of special fuel taxes and penalties to another jurisdiction, and other
provisions as will facilitate the administration of the agreement.
3. The director may, as required by the terms of the agreement, forward information in
the director's or commissioner's possession relative to the manufacture, receipt, sale,
use, transportation, or shipment of special fuels by any person. The director may
disclose the location of officers, motor vehicles, and other real and personal property
of users of special fuels.
4. An agreement may provide for audits of users of special fuels used in fleets of motor
vehicles operated or intended to operate interstate or internationally, to determine if
the special fuel taxes due are properly reported and paid. The findings of audits
performed on persons that have a taxable use of special fuels may be shared among
parties to a cooperative agreement. For persons not based in this state and who have
taxable use of special fuel in this state, the director or the commissioner may serve the
audit findings, in the form of an assessment, on the person as though an audit was
conducted by the director or the commissioner.
5. Any agreement entered under this section does not preclude the director or the
commissioner from auditing the records of any person covered by the provisions of
this chapter.
6. The provisions of any agreement entered into under this section prevail over any
conflicting rules adopted by the director or the commissioner.