Chapter 57-43.1 - MOTOR VEHICLE FUELS AND IMPORTER FOR USE TAXES

Section 57-43.1-01 - Definitions
Section 57-43.1-02 - Tax imposed on motor vehicle fuels
Section 57-43.1-02.1 - [Repealed]
Section 57-43.1-03 - Refund of tax for fuel used for an industrial purpose - Reduction for agricultural products utilization fund
Section 57-43.1-03.1 - Refund of tax for fuel used for agricultural purposes
Section 57-43.1-03.2 - Refund of tax for fuel purchased by native Americans - Fuels tax refund reserve fund - Continuing appropriation
Section 57-43.1-03.3 - Refund to emergency medical services operation
Section 57-43.1-04 - Form of claim for refund
Section 57-43.1-05 - Claim for refund - Limitation on filing
Section 57-43.1-06 - Refund to prevent taxation by multiple jurisdictions
Section 57-43.1-06.1 - Refund of tax on tax-exempt sales
Section 57-43.1-07 - Commissioner to examine and pay claims
Section 57-43.1-08 - Refund to state or political subdivision
Section 57-43.1-09 - [Repealed]
Section 57-43.1-10 - [Repealed]
Section 57-43.1-11 - Assignment of refund claims
Section 57-43.1-12 - [Repealed]
Section 57-43.1-12.1 - Credit for taxes paid on worthless accounts and refunds
Section 57-43.1-13 - Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees
Section 57-43.1-14 - Bond or letter of credit required
Section 57-43.1-14.1 - Qualification for exporter license
Section 57-43.1-14.2 - Qualification for importer license
Section 57-43.1-15 - Application for license - Issuance of license - Denial of license
Section 57-43.1-15.1 - Revocation of license - Hearing to show cause - Reinstatement
Section 57-43.1-16 - Monthly report by refiner, supplier, distributor, importer, or exporter required
Section 57-43.1-16.1 - Report by terminal operator required
Section 57-43.1-16.2 - Common or contract carrier - License required - Records required -Diverted loads - Commissioner to audit records
Section 57-43.1-17 - Commissioner to audit report and assess tax
Section 57-43.1-17.1 - Determination if no report is filed
Section 57-43.1-17.2 - Corporate officer liability
Section 57-43.1-17.3 - Governor and manager liability
Section 57-43.1-17.4 - Lien of tax - Collection - Action authorized
Section 57-43.1-17.5 - Liability of a general partner in a limited liability limited partnership
Section 57-43.1-18 - [Repealed]
Section 57-43.1-19 - [Repealed]
Section 57-43.1-20 - [Repealed]
Section 57-43.1-21 - Penalty and interest - Violations
Section 57-43.1-22 - [Repealed]
Section 57-43.1-23 - [Repealed]
Section 57-43.1-24 - Tax collection allowance
Section 57-43.1-25 - Retention of records - Subject to inspection
Section 57-43.1-26 - Inventory gains - Losses
Section 57-43.1-27 - Sales of motor vehicle fuels to retail outlets - Tax imposed - Credit for losses
Section 57-43.1-28 - Transfer, deposit, and distribution of funds
Section 57-43.1-29 - Motor fuel and other motor vehicle taxes to be used for highway purposes
Section 57-43.1-30 - Administration - Assistance authorized - Rules
Section 57-43.1-31 - [Repealed]
Section 57-43.1-32 - Erroneously or illegally collected taxes
Section 57-43.1-33 - [Repealed]
Section 57-43.1-34 - [Repealed]
Section 57-43.1-35 - [Repealed]
Section 57-43.1-36 - [Repealed]
Section 57-43.1-37 - [Repealed]
Section 57-43.1-38 - [Repealed]
Section 57-43.1-39 - [Repealed]
Section 57-43.1-40 - [Repealed]
Section 57-43.1-41 - [Repealed]
Section 57-43.1-42 - [Repealed]
Section 57-43.1-42.1 - [Repealed]
Section 57-43.1-42.2 - [Repealed]
Section 57-43.1-43 - [Repealed]
Section 57-43.1-44 - Cooperative motor vehicle fuels agreements
Section 57-43.1-45 - Motor vehicle fuel tax for interstate motor carriers - Computation - Credits - Refunds
Section 57-43.1-46 - Interstate motor carrier required to obtain license - Display - Revocation or cancellation of license - Occasional trip permits in lieu of license
Section 57-43.1-47 - Interstate motor carrier tax reports - Payments - Audits - Assessments