{"data":{"id":"us-nd/n.d.-cent.-code-57-43.2-04.5","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-43.2-04.5","heading":"Refund - Emergency medical services operation - Fire department","body":"1.Upon application to the commissioner, the operator of an emergency medical services operation licensed under chapter 23-27 or a fire department is entitled to a refund of taxes paid under this chapter for special fuel purchased and used by the emergency medical services operation or fire department.\n2.For purposes of this section, \"fire department\" means a fire department or fire district that has filed a certificate of existence under section 18-04-02 which has been approved.","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":"78e247739ad8e345d07687d7f8ff7de88eabf34ce7e74f431cd5a7a9ac4a9b11","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-43.2-04.4","next":"us-nd/n.d.-cent.-code-57-43.2-04.6"},"notice":"GroundRules: Original legal text. Not legal advice."}