ND SB2197

Tax commissioner may determine that a special fuels retailer license is not required based on information in the license application and special fuels tax laws in effect at the time of filing.

If subsequent changes in special fuels tax laws would require a license, the tax commissioner must notify the person and they have 30 days to submit an application or face enforcement action.

If the applicant's business practices change and may require a retail license, the person must submit a revised application for the tax commissioner's redetermination.

If the tax commissioner finds an omission or erroneous information in a license application that would have required a license with correct information, the commissioner may assess tax, penalty, and interest from the date the application was received.

The act is effective for special fuels retailer license applications filed after June 30, 2011.