Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-40.4 - MOTOR VEHICLE EXCISE TAX REFUNDS
Section 57-40.4-01.1 - Refund of tax on returned vehicles

N.D. Cent. Code § 57-40.4-01.1

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Current through 2023 Legislative Sessions
Section 57-40.4-01.1 - Refund of tax on returned vehicles

The owner of a passenger motor vehicle returned to the manufacturer under chapter 51-07 or the owner of a motor vehicle, as defined under section 57-40.3-01, when the purchase is canceled by the dealer, may claim a refund of motor vehicle excise tax on the amount paid to the owner by the manufacturer or dealer.

N.D.C.C. § 57-40.4-01.1