Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-43.2 - SPECIAL FUELS AND IMPORTER FOR USE TAXES
Section 57-43.2-04.6 - Refund of tax for fuel used for a refrigeration unit on a truck

N.D. Cent. Code § 57-43.2-04.6

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Current through 2024 Legislative Session
Section 57-43.2-04.6 - Refund of tax for fuel used for a refrigeration unit on a truck

A consumer who buys or uses any special fuel for a refrigeration unit that has a separate supply tank on a truck or trailer on which the special fuels tax imposed under section 57-43.2-02 has been paid may file a claim for a refund with the tax commissioner. The tax imposed under section 57-43.2-03 must be deducted from the refund.

N.D.C.C. § 57-43.2-04.6