§ 57-43.2-01 Definitions
§ 57-43.2-02 Tax imposed
§ 57-43.2-02.3 Exemptions
§ 57-43.2-03 Special excise tax levied
§ 57-43.2-03.1 Dyed special fuel use by a city
§ 57-43.2-04.1 Tax collection allowance
§ 57-43.2-04.2 Refund to prevent taxation by multiple jurisdictions
§ 57-43.2-04.3 Refund of tax on tax-exempt sales
§ 57-43.2-04.4 Credit for taxes paid on worthless accounts and refunds
§ 57-43.2-04.5 Refund to emergency medical services operation
§ 57-43.2-04.6 Refund of tax for fuel used for a refrigeration unit on a truck
§ 57-43.2-05 Refiner, supplier, distributor, importer, exporter, retailer, and terminal operator required to secure license – License fees
§ 57-43.2-07 Bond or letter of credit required
§ 57-43.2-07.1 Qualification for exporter license
§ 57-43.2-07.2 Qualification for importer license
§ 57-43.2-08 Application for license – Issuance of license – Denial of license
§ 57-43.2-09 Revocation of license – Hearing to show cause – Reinstatement
§ 57-43.2-10 Retention of records – Subject to inspection
§ 57-43.2-11 Report by refiner, supplier, distributor, retailer, importer, or exporter required
§ 57-43.2-11.1 Report by terminal operator required
§ 57-43.2-11.2 Common or contract carrier – License required – Records required – Diverted loads – Commissioner to audit records
§ 57-43.2-14 Commissioner to audit report and assess tax
§ 57-43.2-14.1 Determination if no report is filed
§ 57-43.2-15 Penalty and interest – Violations
§ 57-43.2-16.1 Corporate officer liability
§ 57-43.2-16.2 Governor and manager liability
§ 57-43.2-16.3 Lien of tax – Collection – Action authorized
§ 57-43.2-16.4 Liability of a general partner in a limited liability limited partnership
§ 57-43.2-19 Transfer, deposit, and distribution of funds
§ 57-43.2-20 Erroneously or illegally collected taxes
§ 57-43.2-21 Inventory gains – Losses
§ 57-43.2-22 Administration – Assistance authorized – Rules
§ 57-43.2-37 Cooperative special fuels agreements
§ 57-43.2-38 Special fuel tax for interstate motor carriers – Computation – Credits – Refunds
§ 57-43.2-39 Interstate motor carrier required to obtain license – Display – Revocation or cancellation of license – Occasional trip permits in lieu of license
§ 57-43.2-40 Interstate motor carrier tax reports – Payments – Audits – Assessments
§ 57-43.2-41 Dyed special fuel – Administrative fees – Inspections – Penalty – Consumer advisory
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Terms Used In North Dakota Code > Chapter 57-43.2 - Special Fuels and Importer for Use Taxes

  • 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.
  • 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.
  • 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
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. 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
  • 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