North Dakota § 57-43.3-03 Refund of tax

North Dakota Statutes

§ 57-43.3-03 — Refund of tax

North Dakota § 57-43.3-03

Title 57Taxation

Ch. 57-43.3Aviation Fuel Tax

This text of North Dakota § 57-43.3-03 (Refund of tax) 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 § 57-43.3-03 (2026).

Text

1.A consumer who paid the tax imposed by section 57-43.3-02 may file a claim for a refund with the commissioner pursuant to the refund provisions in chapter 57-43.1.

2.Any person to whom aviation 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 i

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1. A consumer who paid the tax imposed by section 57-43.3-02 may file a claim for a
refund with the commissioner pursuant to the refund provisions in chapter 57-43.1.
2. Any person to whom aviation 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.
3. When a person purchasing aviation 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.
4. The tax commissioner shall deposit in a fund known as the aviation fuel tax refund
reserve, such amounts from aviation fuel tax collections as the commissioner deems
necessary to pay refunds to persons entitled to refunds under this section.