North Dakota Century Code Title 57. Taxation § 57-40.4-01. Motor vehicle excise tax refunds--Three-year limitation

If it appears that any motor vehicle excise tax paid on or after July 1, 1967, was paid in error, or for any other reason the tax was not due under the provisions of chapter 57-40.3, the tax must be refunded to the person who paid the same upon an application made and duly allowed in accordance with this chapter; provided, that the application is made within three years from the date of the payment of the tax.