Refund of tax on tax-exempt sales

N.D. Cent. Code § 57-43.2-04.3
in effect
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57-43.2-04.3. Refund of tax on tax-exempt sales When a person purchasing special 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/t57c43-2.pdf#nameddest=57-43p2-04p3Fetched: 10/16/2026

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