™Your Policy Risk Impact Agent
108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-43.2-41 Dyed special fuel - Administrative fees - Inspections - Penalty - Consumer advisory
3.5K chars
1. Special fuel dyed for federal motor fuel tax exemption purposes is subject to the tax imposed by section 57-43.2-03 and, unless otherwise provided in this section, may not be used in the fuel supply tank of a licensed motor vehicle. The owner or operator of a licensed motor ve…
N.D.C.C. § 57-43.3-01 Definitions
4.6K chars
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
1.5K chars
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
1.5K chars
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…
