Title 57, Taxation
108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-43.3-01 Definitions
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As used in this chapter, unless the context otherwise requires: 1. "Aviation fuel" means aviation gasoline, kerosene, jet fuel, and other motor fuel used by aircraft. 2. "Commission" means the North Dakota aeronautics commission. 3. "Commissioner" means the North Dakota tax commi…
N.D.C.C. § 57-43.3-02 Tax imposed on aviation fuel
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1. A tax of eight cents per gallon [3.79 liters] is imposed on all aviation fuel sold or used in this state. 2. A supplier or distributor shall remit the tax imposed by this section on aviation fuel used, on the wholesale distribution of aviation fuel to a retailer, and on direct…
N.D.C.C. § 57-43.3-03 Refund of tax
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1. A consumer who paid the tax imposed by section 57-43.3-02 may file a claim for a refund with the commissioner pursuant to the refund provisions in chapter 57-43.1. 2. Any person to whom aviation fuel is sold on which the tax imposed by this chapter has been paid who thereafter…
N.D.C.C. § 57-43.3-03.1 Refund - Emergency medical services operation - Fire department
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1. Upon application to the commissioner, the operator of an emergency medical services operation licensed under chapter 23-27 or a fire department is entitled to a refund of taxes paid under this chapter for aviation fuel purchased and used by the emergency medical services opera…
N.D.C.C. § 57-43.3-07 Allocation of unclaimed refund revenue - Appropriation
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The tax collected by the commissioner under section 57-43.3-02, upon which no refund is claimed, and those revenues remaining as unclaimed refunds must be transferred to the state treasurer, who shall deposit the moneys in the aeronautics commission special fund. These funds are …
N.D.C.C. § 57-43.3-08 Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees
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1. A person may not engage in business in this state as a refiner, supplier, distributor, importer, exporter, or terminal operator of aviation fuel unless that person holds an unrevoked license issued by the commissioner. 2. The person shall file an application for a license with…
N.D.C.C. § 57-43.3-09 Bond or letter of credit required
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As a condition precedent to the issuance of a single or multiple license, a supplier, distributor, or importer shall furnish a surety bond, a cash bond, or an approved letter of credit as security to guarantee the payment of aviation fuel tax. A refiner, terminal operator, or an …
N.D.C.C. § 57-43.3-10 Qualification for exporter license
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As a condition precedent to the issuance of a license to an exporter, the exporter shall furnish proof that the exporter has a valid unrevoked license required by the jurisdiction of import.
N.D.C.C. § 57-43.3-11 Qualification for importer license
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As a condition precedent to the issuance of a license to an importer, the importer shall furnish proof that the importer has a valid unrevoked license required by the jurisdiction of export. An importer must also qualify for and apply for a license in this state as a refiner, sup…
N.D.C.C. § 57-43.3-12 Application for license - Issuance of license - Denial of license
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1. Upon receipt and approval of an application for a license, the license fee, and the required security, the commissioner shall issue a license which is valid until it is suspended, revoked for cause, or otherwise canceled. The license is not transferable. 2. A multiple license …
N.D.C.C. § 57-43.3-13 Revocation of license - Hearing to show cause - Reinstatement
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1. The commissioner may revoke a license for reasonable cause. Before revoking a license, the commissioner shall grant a hearing in accordance with the provisions of chapter 28-32 to allow the person to show cause why the license should not be revoked. Written notice of the heari…
N.D.C.C. § 57-43.3-14 Monthly report by refiner, supplier, distributor, importer, or exporter required
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1. A refiner, supplier, distributor, importer, or exporter shall file a monthly report with the commissioner no later than the twenty-fifth day of each calendar month covering aviation fuel sold and used during the preceding calendar month. When the twenty-fifth day of the calend…
N.D.C.C. § 57-43.3-15 Report by terminal operator required
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1. A terminal operator shall file a monthly report with the commissioner no later than the twenty-fifth day of each calendar month covering aviation fuel received into and removed from the terminal during the preceding calendar month. When the twenty-fifth day of the calendar mon…
N.D.C.C. § 57-43.3-16 Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records
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1. A common or contract carrier shall obtain a license issued by the commissioner. The application for license must be made on a form prescribed by the commissioner and shall contain the information required by the commissioner. 2. A common or contract carrier transporting aviati…
N.D.C.C. § 57-43.3-17 Credit for taxes paid on worthless accounts and refunds
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Taxes paid on aviation fuel represented by accounts found to be worthless, and actually charged off for income tax purposes, may be taken as a credit against subsequent taxes due provided the accounts charged off included the cost of the fuel as well as the taxes due. If the wort…
N.D.C.C. § 57-43.3-18 Commissioner to audit reports and assess tax
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1. The commissioner, or an authorized representative, may audit the records, books, and papers and examine fuel and any equipment used to store, transport, or dispense fuel of a refiner, supplier, distributor, importer, exporter, terminal operator, retailer, or common or contract…
N.D.C.C. § 57-43.3-19 Determination if no report filed
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If a person fails, neglects, or refuses to file an aviation fuel tax report when due, the commissioner shall, on the basis of available information, determine the tax liability for the period during which no report was filed, and to the tax thus determined the commissioner shall …
N.D.C.C. § 57-43.3-20 Corporate officer liability
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1. If a corporation holding a license issued under this chapter fails for any reason to file the required returns or to pay the tax due, any of its officers having control or supervision of, or charged with the responsibility for making, such returns and payments is personally li…
N.D.C.C. § 57-43.3-21 Governor and manager liability
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1. If a limited liability company holding a license issued under this chapter fails for any reason to file the required returns or to pay the taxes due under this chapter, the governor, manager, or member of a member-controlled limited liability company, jointly or severally, cha…
N.D.C.C. § 57-43.3-21.1 Liability of a general partner in a limited liability limited partnership
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1. If a limited liability limited partnership holding a license issued under this chapter fails for any reason to file the required returns or to pay the tax due under this chapter, the general partners, jointly or severally, charged with the responsibility of supervising the pre…
N.D.C.C. § 57-43.3-22 Lien of tax - Collection - Action authorized
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1. When a taxpayer liable to pay a tax or penalty imposed refuses or neglects to pay the tax, the amount, including any interest, penalty, or addition to the tax, with the costs that may accrue in addition to the tax, is a lien in favor of the state of North Dakota upon all prope…
N.D.C.C. § 57-43.3-23 Penalty and interest - Violations
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1. If a person fails to file the required report or to pay the full amount of the tax as required by this chapter, there is imposed a penalty of five dollars, or a sum equal to five percent of the tax due, whichever is greater, with interest at the rate of one percent per month o…
N.D.C.C. § 57-43.3-24 Tax collection allowance
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The person required to remit the tax imposed by this chapter shall deduct one percent of the amount of tax due, up to a maximum of three hundred dollars per month, to cover the cost of collecting the tax and transmitting it to the commissioner.
N.D.C.C. § 57-43.3-25 Retention of records - Subject to inspection
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A refiner, supplier, distributor, importer, exporter, terminal operator, and retailer shall maintain and retain records of all aviation fuel refined, purchased, imported, or otherwise acquired; all aviation fuel exported, sold, distributed, and used; and all inventory records, fo…
N.D.C.C. § 57-43.3-26 Inventory gains - Losses
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1. A supplier or distributor shall take a physical inventory reading of all aviation fuel located in a terminal, underground tank, aboveground tank, railcar, storage tank of a truck, and the storage tank of a bulk delivery truck on a monthly basis and shall report the physical re…
N.D.C.C. § 57-43.3-27 Administration - Assistants and investigations authorized - Rules
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The commissioner shall enforce the provisions of this chapter. The commissioner may employ assistants and conduct investigations as may be necessary for the administration and enforcement of this chapter and may make and enforce reasonable rules relating to the administration and…
N.D.C.C. § 57-43.3-28 Erroneously or illegally collected taxes
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If any taxes, penalties, or interest imposed by this chapter have been erroneously or illegally collected from any person, the commissioner may permit that person to take credit against the tax on a subsequent report for the amount of the erroneous or illegal overpayment. In the …