N.D. Cent. Code § 57-43.2-03.1
Current through 2023 Legislative Sessions
A city that has computerized fuel dispensing equipment that allows tracking of fuel usage by its vehicles shall report to the tax commissioner, on a form prescribed by the commissioner, the highway and nonhighway use of dyed special fuels dispensed through that equipment. The city shall pay taxes under this chapter appropriate for that usage.
N.D.C.C. § 57-43.2-03.1