N.D. Cent. Code § 57-43.1-06.1

Current through the 2023 Legislative Sessions

Section 57-43.1-06.1 - Refund of tax on tax-exempt sales

When a person purchasing motor vehicle 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. § 57-43.1-06.1