GroundRules
N.D. Cent. Code § 57-43.2-04.3: Refund of tax on tax-exempt sales
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-43.2 Special Fuels And Importer For Use Taxes
When a person purchasing special 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.
Collected 2026-09-02T21:04:14Z. Source file · JSON