N.D. Cent. Code § 57-43.1-03.3
Current through the 2023 Legislative Sessions
Upon application to the commissioner, the operator of an emergency medical services operation licensed under chapter 23-27 is entitled to a refund of taxes paid under this chapter for motor vehicle fuel purchased and used by the emergency medical services operation. The refund provided for in this section is not subject to reduction for deposit in the agricultural products utilization fund or the agricultural research fund.
N.D.C.C. § 57-43.1-03.3