{"data":{"id":"us-nd/n.d.-cent.-code-57-40.5-08.1","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-40.5-08.1","heading":"Aircraft excise tax refunds - Three-year limitation","body":"If it appears that any aircraft excise tax paid on or after July 1, 1983, was paid in error, or for any other reason the tax was not due under the provisions of this chapter, the tax must be refunded to the person who paid the tax upon an application made and duly allowed in accordance with section 57-40.5-08.2, provided that the application is made within three years from the date of payment of the tax.","path":["Title 57 Taxation","Chapter 57-40.5 Aircraft Excise Tax"],"source_url":"https://ndlegis.gov/cencode/t57c40-5.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"be0f4508bfbf11254f9e4bd4c17ae7b62519f746ba93418da223deb7abeec3b1","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-40.5-08","next":"us-nd/n.d.-cent.-code-57-40.5-08.2"},"notice":"GroundRules: Original legal text. Not legal advice."}