Law
Few tribal members apply for gas tax refunds


The state of North Dakota processed 98 claims for tribal members who wanted a refund for an illegal gas tax.

Of those claims, only 75 were paid out, for a total of $13,492. Some claims still have to be processed.

The refunds are due because the state illegally imposed a tax on gas sold on reservations. Tribal members went to court to invalidate the tax.

Tribal leaders say the refund process is too strict. They are proposing changes to a state law to make it easier to claim a refund.

Get the Story:
Reservation fuel tax refund plan has few takers (AP 7/23)

North Dakota Gas Tax Decision:
Mann v. N.D. Tax Commissioner (February 16, 2005)

Relevant Links:
North Dakota Tax Department - http://www.nd.gov/tax

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