Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-43.2 - SPECIAL FUELS AND IMPORTER FOR USE TAXES
Section 57-43.2-04.3 - Refund of tax on tax-exempt sales

N.D. Cent. Code § 57-43.2-04.3

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Current through 2023 Legislative Sessions
Section 57-43.2-04.3 - Refund of tax on tax-exempt sales

When a person purchasing special 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.

N.D.C.C. § 57-43.2-04.3