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- N.D. Cent. Code § 57-43.1-17 · Commissioner to audit report and assess tax
- N.D. Cent. Code § 57-43.1-17.1 · Determination if no report is filed
- N.D. Cent. Code § 57-43.1-17.2 · Corporate officer liability
- N.D. Cent. Code § 57-43.1-17.3 · Governor and manager liability
- N.D. Cent. Code § 57-43.1-17.4 · Lien of tax - Collection - Action authorized
- N.D. Cent. Code § 57-43.1-17.5 · Liability of a general partner in a limited liability limited partnership
- N.D. Cent. Code § 57-43.1-18 · Sale in original package - Invoice - Delivery of copies
- N.D. Cent. Code § 57-43.1-19 · Sale to consumer in original package - Invoice required
- N.D. Cent. Code § 57-43.1-20 · Tax chargeable to consumer
- N.D. Cent. Code § 57-43.1-21 · Penalty and interest - Violations
- N.D. Cent. Code § 57-43.1-22 · Conditions precedent to reinstatement of license
- N.D. Cent. Code § 57-43.1-23 · Payment of tax
- N.D. Cent. Code § 57-43.1-24 · Tax collection allowance
- N.D. Cent. Code § 57-43.1-25 · Retention of records - Subject to inspection
- N.D. Cent. Code § 57-43.1-26 · Inventory gains - Losses
- N.D. Cent. Code § 57-43.1-27 · Sales of motor vehicle fuels to retail outlets - Tax imposed - Credit for losses
- N.D. Cent. Code § 57-43.1-28 · Transfer, deposit, and distribution of funds
- N.D. Cent. Code § 57-43.1-29 · Motor fuel and other motor vehicle taxes to be used for highway purposes
- N.D. Cent. Code § 57-43.1-30 · Administration - Assistance authorized - Rules
- N.D. Cent. Code § 57-43.1-31 · Penalty
- N.D. Cent. Code § 57-43.1-32 · Erroneously or illegally collected taxes
- N.D. Cent. Code § 57-43.1-33 · Levy of importer for use tax
- N.D. Cent. Code § 57-43.1-34 · Computation
- N.D. Cent. Code § 57-43.1-35 · Exemptions
- N.D. Cent. Code § 57-43.1-36 · Importer for use license required
- N.D. Cent. Code § 57-43.1-37 · Issuance and display
- N.D. Cent. Code § 57-43.1-38 · Assignment forbidden
- N.D. Cent. Code § 57-43.1-39 · Revocation, cancellation, and surrender of importer for use license
- N.D. Cent. Code § 57-43.1-40 · Occasional trip permits
- N.D. Cent. Code § 57-43.1-41 · Authorization of the commissioner
- N.D. Cent. Code § 57-43.1-42 · Credit for North Dakota purchases - Refunds
- N.D. Cent. Code § 57-43.1-42.1 · Credit for taxes paid on worthless accounts and refunds
- N.D. Cent. Code § 57-43.1-42.2 · Nonrefundability of taxes
- N.D. Cent. Code § 57-43.1-43 · Importer for use tax, reports, payments, records, penalties, disposition of funds, audits, and assessments
- N.D. Cent. Code § 57-43.1-44 · Cooperative motor vehicle fuels agreements
- N.D. Cent. Code § 57-43.1-45 · Motor vehicle fuel tax for interstate motor carriers - Computation - Credits - Refunds
- N.D. Cent. Code § 57-43.1-46 · Interstate motor carrier required to obtain license - Display - Revocation or cancellation of license - Occasional trip permits in lieu of license
- N.D. Cent. Code § 57-43.1-47 · Interstate motor carrier tax reports - Payments - Audits - Assessments
- N.D. Cent. Code § 57-43.2-01 · Definitions
- N.D. Cent. Code § 57-43.2-02 · Tax imposed
- N.D. Cent. Code § 57-43.2-02.1 · Additional special fuel tax
- N.D. Cent. Code § 57-43.2-02.2 · Refund of tax for fuel used for heating and for an agricultural, industrial, or railroad purpose
- N.D. Cent. Code § 57-43.2-02.3 · Exemptions. (Contingent expiration date - See note)
- N.D. Cent. Code § 57-43.2-02.3 · Exemptions. (Contingent effective date - See note)
- N.D. Cent. Code § 57-43.2-02.4 · Special fuels tax exemption for hydrogen
- N.D. Cent. Code § 57-43.2-03 · Special excise tax levied
- N.D. Cent. Code § 57-43.2-03.1 · Dyed special fuel use by a city
- N.D. Cent. Code § 57-43.2-04 · Tax chargeable to consumer
- N.D. Cent. Code § 57-43.2-04.1 · Tax collection allowance
- N.D. Cent. Code § 57-43.2-04.2 · Refund to prevent taxation by multiple jurisdictions
- N.D. Cent. Code § 57-43.2-04.3 · Refund of tax on tax-exempt sales
- N.D. Cent. Code § 57-43.2-04.4 · Credit for taxes paid on worthless accounts and refunds
- N.D. Cent. Code § 57-43.2-04.5 · Refund - Emergency medical services operation - Fire department
- N.D. Cent. Code § 57-43.2-04.6 · Refund of tax for fuel used for a refrigeration unit on a truck
- N.D. Cent. Code § 57-43.2-05 · Refiner, supplier, distributor, importer, exporter, retailer, and terminal operator required to secure license - License fees
- N.D. Cent. Code § 57-43.2-06 · License, fee, and bond
- N.D. Cent. Code § 57-43.2-07 · Bond or letter of credit required
- N.D. Cent. Code § 57-43.2-07.1 · Qualification for exporter license
- N.D. Cent. Code § 57-43.2-07.2 · Qualification for importer license
- N.D. Cent. Code § 57-43.2-08 · Application for license - Issuance of license - Denial of license
- N.D. Cent. Code § 57-43.2-09 · Revocation of license - Hearing to show cause - Reinstatement
- N.D. Cent. Code § 57-43.2-10 · Retention of records - Subject to inspection
- N.D. Cent. Code § 57-43.2-11 · Report by refiner, supplier, distributor, retailer, importer, or exporter required
- N.D. Cent. Code § 57-43.2-11.1 · Report by terminal operator required
- N.D. Cent. Code § 57-43.2-11.2 · Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records
- N.D. Cent. Code § 57-43.2-12 · Monthly returns and payments
- N.D. Cent. Code § 57-43.2-13 · Presumption
- N.D. Cent. Code § 57-43.2-14 · Commissioner to audit report and assess tax
- N.D. Cent. Code § 57-43.2-14.1 · Determination if no report is filed
- N.D. Cent. Code § 57-43.2-15 · Penalty and interest - Violations
- N.D. Cent. Code § 57-43.2-16 · Determination if no return made
- N.D. Cent. Code § 57-43.2-16.1 · Corporate officer liability
- N.D. Cent. Code § 57-43.2-16.2 · Governor and manager liability
- N.D. Cent. Code § 57-43.2-16.3 · Lien of tax - Collection - Action authorized
- N.D. Cent. Code § 57-43.2-16.4 · Liability of a general partner in a limited liability limited partnership
- N.D. Cent. Code § 57-43.2-17 · Fraudulent return
- N.D. Cent. Code § 57-43.2-18 · Distribution of tax
- N.D. Cent. Code § 57-43.2-19 · Transfer, deposit, and distribution of funds
- N.D. Cent. Code § 57-43.2-20 · Erroneously or illegally collected taxes
- N.D. Cent. Code § 57-43.2-21 · Inventory gains - Losses
- N.D. Cent. Code § 57-43.2-22 · Administration - Assistance authorized - Rules
- N.D. Cent. Code § 57-43.2-23 · Violations
- N.D. Cent. Code § 57-43.2-24 · Penalties
- N.D. Cent. Code § 57-43.2-25 · Liquefied petroleum gas dealers - License - Fee - Permits - Bond
- N.D. Cent. Code § 57-43.2-26 · Levy of importer for use tax
- N.D. Cent. Code § 57-43.2-27 · Computation
- N.D. Cent. Code § 57-43.2-28 · Exemptions
- N.D. Cent. Code § 57-43.2-29 · Importer for use license required
- N.D. Cent. Code § 57-43.2-30 · Issuance and display
- N.D. Cent. Code § 57-43.2-31 · Assignment forbidden
- N.D. Cent. Code § 57-43.2-32 · Revocation, cancellation, and surrender of importer for use license
- N.D. Cent. Code § 57-43.2-33 · Occasional trip permits
- N.D. Cent. Code § 57-43.2-34 · Authorization of the commissioner
- N.D. Cent. Code § 57-43.2-35 · Credit for North Dakota purchases - Refunds
- N.D. Cent. Code § 57-43.2-35.1 · Credit for taxes paid on worthless accounts and refunds
- N.D. Cent. Code § 57-43.2-36 · Importer for use tax reports, payments, records, penalties, disposition of funds, audits, and assessments
- N.D. Cent. Code § 57-43.2-37 · Cooperative special fuels agreements
- N.D. Cent. Code § 57-43.2-38 · Special fuel tax for interstate motor carriers - Computation - Credits - Refunds
- N.D. Cent. Code § 57-43.2-39 · Interstate motor carrier required to obtain license - Display - Revocation or cancellation of license - Occasional trip permits in lieu of license
- N.D. Cent. Code § 57-43.2-40 · Interstate motor carrier tax reports - Payments - Audits - Assessments