{"data":{"id":"us-nd/n.d.-cent.-code-57-40.4-01.1","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-40.4-01.1","heading":"Refund of tax on returned vehicles","body":"The owner of a passenger motor vehicle returned to the manufacturer under chapter 51-07 or the owner of a motor vehicle, as defined under section 57-40.3-01, when the purchase is canceled by the dealer, may claim a refund of motor vehicle excise tax on the amount paid to the owner by the manufacturer or dealer.","path":["Title 57 Taxation","Chapter 57-40.4 Motor Vehicle Excise Tax Refunds"],"source_url":"https://ndlegis.gov/cencode/t57c40-4.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"bba0d5703894691d6425680952e6d824063e5e3d2e6e9de0c0db6c6688ffad11","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-40.4-01","next":"us-nd/n.d.-cent.-code-57-40.4-02"},"notice":"GroundRules: Original legal text. Not legal advice."}