{"data":{"id":"us-nd/n.d.-cent.-code-57-43.2-04.3","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-43.2-04.3","heading":"Refund of tax on tax-exempt sales","body":"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.","path":["Title 57 Taxation","Chapter 57-43.2 Special Fuels And Importer For Use Taxes"],"source_url":"https://ndlegis.gov/cencode/t57c43-2.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"12f997d5a0a3b816da7ad57db7e302f89b3c538e888db41d2cc0f01ac226ff74","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-43.2-04.2","next":"us-nd/n.d.-cent.-code-57-43.2-04.4"},"notice":"GroundRules: Original legal text. Not legal advice."}