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.
Refund of tax on tax-exempt sales
N.D.C.C. § 57-43.2-04.3 — under Special Fuels and Importer for Use Taxes.
N.D.C.C. § 57-43.2-04.3