41.01.040 Claim for Refund; Limitation on Filing

A refund claim must be filed, for all motor vehicle fuel purchases during a calendar year, on or after January first and before July first of the next year following the year during which the purchase was made, or the claim for refund is barred unless the commissioner grants an extension of time for cause. However, any claim for refund may be filed in the calendar year of motor vehicle fuel purchase when:

(a) The business is being discontinued;

(b) No further purchases subject to fuel tax refund will be made in the remainder of the calendar year; or

(d) Such limitation shall not apply to the government of the Turtle Mountain Band of Chippewa Indians.

(e) No claim for refund may be made or approved unless the amount of the claim is in excess of five dollars.