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108 chapters · 1,110 sections in this title.
N.D.C.C. § 57-43.2-01 Definitions
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As used in this chapter, unless the context otherwise requires: 1. "Agricultural purpose" means the science, art, and business of farming. It includes raising crops, ranching, beekeeping, tree nurseries, agricultural units of colleges and universities, custom combining, manure sp…
N.D.C.C. § 57-43.2-02 Tax imposed
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1. Except as otherwise provided in this chapter, an excise tax of twenty-three cents per gallon [3.79 liters] is imposed on the sale or delivery of all special fuel sold or used in this state. For the purpose of determining the tax upon compressed natural gas and liquefied natura…
N.D.C.C. § 57-43.2-02.3 Exemptions
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1. Special fuel commonly known as diesel fuel which is dyed for federal fuel tax exemption purposes and sold for an agricultural, industrial, or railroad purpose is exempt from the special fuel tax imposed by section 57-43.2-02 at the time the fuel is sold to the consumer and is …
N.D.C.C. § 57-43.2-03 Special excise tax levied
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1. Except as otherwise provided in this chapter, a special excise tax of two percent is imposed on all sales of propane and a tax of four cents per gallon is imposed on all sales of diesel fuel and other special fuels, which are exempted from the tax imposed under section 57-43.2…
