§ 57-43.1-01 Definitions
§ 57-43.1-02 Tax imposed on motor vehicle fuels
§ 57-43.1-03 Refund of tax for fuel used for an industrial purpose – Reduction for agricultural products utilization fund
§ 57-43.1-03.1 Refund of tax for fuel used for agricultural purposes
§ 57-43.1-03.2 Refund of tax for fuel purchased by native Americans – Fuels tax refund reserve fund – Continuing appropriation
§ 57-43.1-03.3 Refund to emergency medical services operation
§ 57-43.1-04 Form of claim for refund
§ 57-43.1-05 Claim for refund – Limitation on filing
§ 57-43.1-06 Refund to prevent taxation by multiple jurisdictions
§ 57-43.1-06.1 Refund of tax on tax-exempt sales
§ 57-43.1-07 Commissioner to examine and pay claims
§ 57-43.1-08 Refund to state or political subdivision
§ 57-43.1-11 Assignment of refund claims
§ 57-43.1-12.1 Credit for taxes paid on worthless accounts and refunds
§ 57-43.1-13 Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license – License fees
§ 57-43.1-14 Bond or letter of credit required
§ 57-43.1-14.1 Qualification for exporter license
§ 57-43.1-14.2 Qualification for importer license
§ 57-43.1-15 Application for license – Issuance of license – Denial of license
§ 57-43.1-15.1 Revocation of license – Hearing to show cause – Reinstatement
§ 57-43.1-16 Monthly report by refiner, supplier, distributor, importer, or exporter required
§ 57-43.1-16.1 Report by terminal operator required
§ 57-43.1-16.2 Common or contract carrier – License required – Records required – Diverted loads – Commissioner to audit records
§ 57-43.1-17 Commissioner to audit report and assess tax
§ 57-43.1-17.1 Determination if no report is filed
§ 57-43.1-17.2 Corporate officer liability
§ 57-43.1-17.3 Governor and manager liability
§ 57-43.1-17.4 Lien of tax – Collection – Action authorized
§ 57-43.1-17.5 Liability of a general partner in a limited liability limited partnership
§ 57-43.1-21 Penalty and interest – Violations
§ 57-43.1-24 Tax collection allowance
§ 57-43.1-25 Retention of records – Subject to inspection
§ 57-43.1-26 Inventory gains – Losses
§ 57-43.1-27 Sales of motor vehicle fuels to retail outlets – Tax imposed – Credit for losses
§ 57-43.1-28 Transfer, deposit, and distribution of funds
§ 57-43.1-29 Motor fuel and other motor vehicle taxes to be used for highway purposes
§ 57-43.1-30 Administration – Assistance authorized – Rules
§ 57-43.1-32 Erroneously or illegally collected taxes
§ 57-43.1-44 Cooperative motor vehicle fuels agreements
§ 57-43.1-45 Motor vehicle fuel tax for interstate motor carriers – Computation – Credits – Refunds
§ 57-43.1-46 Interstate motor carrier required to obtain license – Display – Revocation or cancellation of license – Occasional trip permits in lieu of license
§ 57-43.1-47 Interstate motor carrier tax reports – Payments – Audits – Assessments
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Terms Used In North Dakota Code > Chapter 57-43.1 - Motor Vehicle Fuels and Importer for Use Taxes

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Credits: means and includes every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due, and all claims and demands secured by deeds or mortgages, due or to become due. See North Dakota Code 57-02-01
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • moneys: means gold and silver coin, treasury notes, bank notes, and every deposit which any person owning the same or holding in trust and residing in this state is entitled to withdraw as money or on demand. See North Dakota Code 57-02-01
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
  • paper: means any flexible material upon which it is usual to write. See North Dakota Code 1-01-27
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: includes a limited liability partnership registered under chapter 45-22. See North Dakota Code 1-01-49
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
  • year: means twelve consecutive months. See North Dakota Code 1-01-33