N.D. Admin Code 81-05.1-01-09 - Refunds

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.

Notes

N.D. Admin Code 81-05.1-01-09

Effective June 1, 1984; amended effective June 1, 2002.

General Authority: NDCC 57-40.4-01

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