25.0098.01000
Sixty-ninth
Legislative Assembly
of North Dakota
Introduced by
Representatives Pyle, Berg, Brandenburg, Christy, Kiefert, Novak, Vollmer
Senators Kessel, Luick, Patten, Weber, Weston
A BILL for an Act to amend and reenact sections 57-43.1-03.3, 57-43.2-04.5, and 57-43.3-03.1
of the North Dakota Century Code, relating to motor vehicle excise tax, special fuels tax, and
aviation fuel tax refunds for fuels purchased by fire departments; and to provide an effective
date.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. AMENDMENT. Section 57-43.1-03.3 of the North Dakota Century Code is
amended and reenacted as follows:
57-43.1-03.3. Refund to emergency - Emergency medical services operation - Fire
department.
1.Upon application to the commissioner, the operator of an emergency medical services
operation licensed under chapter 23-27 or a fire department is entitled to a refund of
taxes paid under this chapter for motor vehicle fuel purchased and used by the
emergency medical services operation or fire department.
2.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.
3.For purposes of this section, "fire department" means a fire department or fire district
that has filed a certificate of existence under section 18 - 04 - 02 which has been
approved.
SECTION 2. AMENDMENT. Section 57-43.2-04.5 of the North Dakota Century Code is
amended and reenacted as follows:
57-43.2-04.5. Refund to emergency- Emergency medical services operation - Fire
department.
1.Upon application to the commissioner, the operator of an emergency medical services
operation licensed under chapter 23-27 or a fire department is entitled to a refund of
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HOUSE BILL NO. 1281
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24 Sixty-ninth
Legislative Assembly
taxes paid under this chapter for special fuel purchased and used by the emergency
medical services operation or fire department.
2.For purposes of this section, "fire department" means a fire department or fire district
that has filed a certificate of existence under section 18 - 04 - 02 which has been
approved.
SECTION 3. AMENDMENT. Section 57-43.3-03.1 of the North Dakota Century Code is
amended and reenacted as follows:
57-43.3-03.1. Refund to emergency - Emergency medical services operation - Fire
department.
1.Upon application to the commissioner, the operator of an emergency medical services
operation licensed under chapter 23-27 or a fire department is entitled to a refund of
taxes paid under this chapter for aviation fuel purchased and used by the emergency
medical services operation or fire department.
2.For purposes of this section, "fire department" means a fire department or fire district
that has filed a certificate of existence under section 18 - 04 - 02 which has been
approved.
SECTION 4. EFFECTIVE DATE. This Act is effective for taxable events occurring after
June 30, 2025.
Page No. 2 25.0098.01000
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