North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-05.1 - Motor Vehicle Excise Tax
Chapter 81-05.1-01 - Motor Vehicle Excise Tax
Section 81-05.1-01-09 - Refunds

Universal Citation: ND Admin Code ยง 81-05.1-01-09
Current through Supplement No. 394, October, 2024

If it appears that any motor vehicle excise tax was paid in error or remitted when not due, the tax will be refunded upon application. The application must be made within three years from the date of payment of the tax.

Such application should be made to the motor vehicle division who will, upon presentation of satisfactory proof, authorize the refund to be made. No refund will be authorized by the motor vehicle division until the motor vehicle division is fully satisfied through the production of necessary purchase agreements, tax receipts, other documents, and information that the refund is warranted.

A refund of the motor vehicle excise tax paid on the total consideration of a qualifying lease that is due and payable by the owner is not allowed unless the owner has agreed to cancel the lease and refund all moneys received or if the motor vehicle is returned under North Dakota Century Code chapter 57-40.4.

General Authority: NDCC 57-40.4-01

Law Implemented: NDCC 57-40.4-01, 57-40.4-02

Disclaimer: These regulations may not be the most recent version. North Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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