Refund of tax on tax-exempt sales

N.D. Cent. Code § 57-43.1-06.1
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
57-43.1-06.1. Refund of tax on tax-exempt sales When a person purchasing motor vehicle 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c43-1.pdf#nameddest=57-43p1-06p1Fetched: 10/16/2026

Starting a business in North Dakota? North Dakota LLC guide: costs and requirements