North Dakota Statutes
§ 57-43.3-03.1 — Refund - Emergency medical services operation - Fire department
North Dakota § 57-43.3-03.1
This text of North Dakota § 57-43.3-03.1 (Refund - Emergency medical services operation - Fire department) 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 § 57-43.3-03.1 (2026).
Text
1.Upon application to the commissioner, the operator of an emergency medical services
operation licensed under chapter 23-27 or a fire department is entitled to a refund of
taxes paid under this chapter for aviation fuel purchased and used by the emergency
medical services operation or fire department.
2.For purposes of this section, "fire department" means a fire department or fire district
that has filed a certificate of existence under section 18-04-02 which has been
approved.
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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
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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 § 57-43.3-03.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-43.3-03.1.