Title 57 — Taxation

Any person entitled to a refund of aircraft excise tax may make application for refund to the tax commissioner in the manner prescribed by the commissioner. Upon the presentation of proof satisfactory to the commissioner, the commissioner shall authorize the refund to be made fro…

All moneys collected and received under this chapter must be transmitted monthly by the director to the aeronautics commission special fund.

1. Any person who violates any of the provisions of this chapter is guilty of a class B misdemeanor. 2. Any person who fails to submit a purchase certificate or who submits a false or fraudulent aircraft purchaser's certificate is subject to a penalty of five percent of the true …

In this chapter, unless the context otherwise requires: 1. "911 system" means a set of networks, software applications, databases, call answering components, and operations and management procedures required to provide 911 services. 2. "911 system service provider" means an entit…

Repealed by S.L. 2017, ch. 401, § 4.

An assessed communications service provider may retain the actual costs of administration in collection of the fee and any telephone exchange access service provider charges for 911 database management, not to exceed two and one-half percent of the fee collected. The fee proceeds…

The governing body shall use the proceeds of the fee imposed under section 57-40.6-02 in accordance with guidelines established by the emergency services communications coordinating committee under duties identified in section 57-40.6-12. The governing body or its designee shall …

Any assessed communications service provider providing emergency 911 service and whose subscriber's service addresses are provided to a public safety answering point upon delivery of a 911 call shall provide current customer names, addresses, and telephone numbers to each emergen…

1. Unpublished names and telephone numbers generated by an emergency services communication system coordinator or a public safety answering point or provided to an emergency services communication system coordinator or public safety answering point under section 57-40.6-06 are co…

1. The governing body of the local governmental unit with jurisdiction over an emergency services communication system is or shall designate a governing committee that shall: a. Designate an emergency services communication system coordinator. b. Enter written agreements with par…

Repealed by S.L. 2007, ch. 535, § 10. 57-40.6-12. Emergency services communications coordinating committee - Membership - Duties. 1. The governing body of a city or county, which adopted a fee on assessed communications services under this chapter, shall make a report of the inco…

1. There is imposed a prepaid wireless emergency 911 fee of two and one-half percent on the gross receipts of sellers from all sales at retail of prepaid wireless services in this state. a. A retail transaction that is made, in person, by a consumer at a business location of the …

All fees, penalties, and other charges collected under section 57-40.6-14 must be paid to the commissioner in the form of a remittance payable to the commissioner. The commissioner shall transmit the fees collected monthly to the state treasurer to be credited to a special fund i…

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…

1. Except as otherwise provided in this section, a tax of twenty-three cents per gallon [3.79 liters] is imposed on all motor vehicle fuel sold or used in this state. 2. A refiner, supplier, or distributor shall remit the tax imposed by this section on motor vehicle fuel used, on…

Repealed by S.L. 1997, ch. 499, § 3. 57-43.1-03. Refund of tax for fuel used for an industrial purpose - Reduction for agricultural products utilization fund. Any consumer who buys or uses any motor vehicle fuel for an industrial purpose on which the motor vehicle fuel tax has be…

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. 57-43.1-03.2. Refund of tax for fuel purchased by native Americans - Fuels ta…

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 motor vehicle fuel purchased and used by the emergency medical services …

A refund claim must be on a form furnished by the commissioner and must have a written declaration by the claimant that it is made under the penalties of perjury. The tax commissioner may prescribe alternative methods for signing, subscribing, or verifying a return filed by elect…

For all motor vehicle fuel purchases during a calendar year, a refund claim must be filed on or after January first and before July first of the next year following the year during which the purchase was made, or the claim for refund is barred unless the commissioner grants an ex…

Any person to whom motor vehicle fuel is sold on which the tax imposed by this chapter has been paid, who thereafter removes the fuel from this state for sale or resale in another state or to a state which requires payment of a tax upon the use of the fuel in that state, must be …

When a person purchasing motor vehicle 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.

Within thirty days of the receipt of a claim for a refund of tax, the commissioner shall examine the claim and, if there are no apparent discrepancies, shall prepare an abstract showing the claim number and the name, address, and the amount due each claimant. All claims approved …

When any construction, reconstruction, or maintenance of a public road, highway, street, or airport is undertaken by the state or any political subdivision in the state and public funds of the United States, state, or any political subdivision are directly used for the purchasing…

Repealed by S.L. 1997, ch. 498, § 18.

Repealed by S.L. 1997, ch. 498, § 18.

A consumer eligible for a motor vehicle fuel tax refund under this chapter, who purchased the fuel on open account, may assign the refund to the seller by attaching an assignment agreement, on a form prescribed by the commissioner, to the refund claim submitted in accordance with…

Repealed by S.L. 1997, ch. 500, § 2.

Taxes paid on motor vehicle 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…

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 the motor vehicle fuel tax liabilities imposed by this …

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.

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…

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 shall be valid until it is suspended, revoked for cause, or otherwise canceled. The license is not transferable. 2. A multiple li…

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 a hearing…

1. A terminal operator shall file a monthly report with the commissioner no later than the twenty-fifth day of each calendar month covering motor vehicle fuel received into and removed from the terminal during the preceding calendar month. When the twenty-fifth day of the calenda…

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 contra…

If a person fails, neglects, or refuses to file a motor vehicle 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 sh…

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, the president, vice president, secretary, or treasurer, jointly or severally, having control or supervision of, or charged with the responsibil…

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 governors, managers, or members of a member-controlled limited liability company, jointly or severally, …

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, together with the costs that may accrue in addition to the tax, is a lien in favor of the state of North Dakota upon …

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…

Repealed by S.L. 1999, ch. 526, § 84.

Repealed by S.L. 1997, ch. 498, § 18.

Repealed by S.L. 1999, ch. 526, § 84.

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…

Repealed by S.L. 1999, ch. 526, § 84.

Repealed by S.L. 1999, ch. 526, § 84.

The person required to remit the tax imposed by this chapter shall retain two percent of the amount of tax due to cover the cost of collecting the tax and transmitting it to the commissioner. This provision does not apply to tax on excess inventory losses and does not apply to ad…

A refiner, supplier, distributor, importer, exporter, terminal operator, and retailer shall maintain and retain records of all motor vehicle fuel refined, purchased, imported, or otherwise acquired; of all motor vehicle fuel exported, sold, distributed, and used; and of all inven…

1. A supplier or distributor shall take a physical inventory reading of all motor vehicle 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 physic…