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57-40.4 Motor Vehicle Excise Tax Refunds

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CHAPTER 57-40.4MOTOR VEHICLE EXCISE TAX REFUNDS57-40.4-01. Motor vehicle excise tax refunds - Three-year limitation. If it appearsthat any motor vehicle excise tax paid on or after July 1, 1967, was paid in error, or for any other<br>reason the tax was not due under the provisions of chapter 57-40.3, the tax must be refunded to<br>the person who paid the same upon an application made and duly allowed in accordance with<br>this chapter; provided, that the application is made within three years from the date of the<br>payment of the tax.57-40.4-01.1. Refund of tax on returned vehicles. The owner of a passenger motorvehicle returned to the manufacturer under chapter 51-07 or the owner of a motor vehicle, as<br>defined under section 57-40.3-01, when the purchase is canceled by the dealer, may claim a<br>refund of motor vehicle excise tax on the amount paid to the owner by the manufacturer or<br>dealer.57-40.4-02. Procedure for refunding. Any person entitled to a refund of motor vehicleexcise tax may make application for the refund to the director of the department of transportation<br>in the manner prescribed by the director of the department of transportation.Upon thepresentation of proof satisfactory to the director of the department of transportation, the director<br>of the department of transportation shall authorize the refund to be made from moneys<br>appropriated for that purpose. No refund may be authorized by the director of the department of<br>transportation until the director of the department of transportation is fully satisfied through the<br>production of necessary purchase agreements, tax receipts, and other documents and<br>information that the refund is warranted.Payment of the refund must be made by warrantprepared by the director of the department of transportation.57-40.4-03.Appropriation.There is hereby appropriated out of any moneys in thegeneral fund of the state treasury, not otherwise appropriated, as a standing and continuing<br>appropriation, such sums as may be necessary to provide for motor vehicle excise tax refunds<br>under this chapter; and in addition thereto, there is hereby appropriated out of any moneys in the<br>motor vehicle registration fund, not otherwise appropriated, as a standing and continuing<br>appropriation, such sums as may be necessary to provide for motor vehicle excise tax refunds<br>under this chapter, such appropriations to be made from both such funds in equal amounts.<br>Refunds must be made from the moneys appropriated out of the general fund of the state<br>treasury, and from the moneys appropriated out of the motor vehicle registration fund in the<br>same proportion as the tax was allocated at the time it was collected.Page No. 1Document Outlinechapter 57-40.4 motor vehicle excise tax refunds