{"data":{"id":"us-nd/n.d.-cent.-code-57-43.3-03.1","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-43.3-03.1","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 aviation 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 57-43.3 Aviation Fuel Tax"],"source_url":"https://ndlegis.gov/cencode/t57c43-3.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"87d89a761d84789c66dca35604431e183f332d50443d02c3a2fedba1da7860b0","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-43.3-03","next":"us-nd/n.d.-cent.-code-57-43.3-04"},"notice":"GroundRules: Original legal text. Not legal advice."}