Title 57 — Taxation

If it appears that any motor vehicle excise tax paid on or after July 1, 1967, was paid in error, or for any other reason the tax was not due under the provisions of chapter 57-40.3, the tax must be refunded to the person who paid the same upon an application made and duly allowe…

The owner of a passenger motor vehicle returned to the manufacturer under chapter 51-07 or the owner of a motor vehicle, as defined under section 57-40.3-01, when the purchase is canceled by the dealer, may claim a refund of motor vehicle excise tax on the amount paid to the owne…

Any person entitled to a refund of motor vehicle excise tax may make application for the refund to the director of the department of transportation in the manner prescribed by the director of the department of transportation. Upon the presentation of proof satisfactory to the dir…

There is hereby appropriated out of any moneys in the general fund of the state treasury, not otherwise appropriated, as a standing and continuing appropriation, such sums as may be necessary to provide for motor vehicle excise tax refunds under this chapter; and in addition ther…