AGO 81-056.

• Case Date: June 05, 1981
• Court: North Dakota

North Dakota Attorney General Opinions 1981. AGO 81-056. OPINION 81-56Date Issued: June 5, 1981 (AGO 81-56)Requested by: State Tax Commissioner Kent Conrad- QUESTIONS PRESENTED - Whether the 1981 amendment of section 57-50-01 of the North Dakota Century Code requires the one cent per gallon tax to be withheld from motor fuel tax refunds made only for motor fuel purchased by the user during the period of July 1, 1981, through June 30, 1983, even though some refunds would be made after June 30, 1983. Whether the 1981 amendment of section 57-50-01, N.D.C.C., requires the one cent per gallon to be charged to, and collected from, the user of motor fuel who assigns his claim for refund to the seller as provided in sections 57-50-11 and 57-50-11.1, N.D.C.C. III. Whether the 1981 amendment of subsection 1 of section 57-51-1 5, N.D.C.C., applies only to oil and gas production taxes received for oil and gas produced during the period of July 1, 1981, through June 30, 1983.- ATTORNEY GENERAL'S OPINION - It is my opinion that the 1981 amendment to section 57-50-01, N.D.C.C., requires that the one cent per gallon tax shall be withheld by the Tax Commissioner only on refunds made for motor fuel that was purchased by the user during the period of July 1, 1981, through June 30, 1983, even though some of the refunds may have to be made after June 30, 1983. It is my further opinion that the 1981 amendment of section 57-50-01, N.D.C.C., requires the one cent per gallon to be charged to, and collected from, the user of motor fuel who assigns his claim for refund to the seller as provided in sections 57-50-11 and 57-50-11.1, N.D.C.C. III. It is my further opinion that the 1981 amendment of subsection 1 of section 57-51-15, N.D.C.C., applies only to the oil and gas gross production taxes received by the Tax Commissioner for oil and gas produced during the period of July 1, 1981, through June 30, 1983, and does not apply to taxes received during that period for oil and gas produced before or after that period.

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ANALYSIS - I. Section 57-50-01, N.D.C.C., was amended by House Bill No. 1365 enacted by the 1981 session of the Legislative Assembly. Both before and after its amendment, section 57-50-01, N.D.C.C., provides for the refund of motor fuel taxes paid by purchasers of gasoline who use it for off-highway agricultural or industrial...