Refund of tax for fuel used for a refrigeration unit on a truck
N.D. Cent. Code § 57-43.2-04.6
in effect57-43.2-04.6. 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c43-2.pdf#nameddest=57-43p2-04p6Fetched: 10/16/2026
