Any consumer who buys or uses any motor vehicle fuel for an agricultural purpose on which the motor vehicle fuel tax has been paid may file a claim with the commissioner for a refund under this chapter.
Refund of tax for fuel used for agricultural purposes
N.D.C.C. § 57-43.1-03.1, under Motor Vehicle Fuels and Importer for Use Taxes.
N.D.C.C. § 57-43.1-03.1