North Dakota Century Code Title 57. Taxation § 57-40.4-02. Procedure for refunding

Any person entitled to a refund of motor vehicle excise tax may make application for the refund to the director of the department of transportation in the manner prescribed by the director of the department of transportation. Upon the presentation of proof satisfactory to the director of the department of transportation, the director of the department of transportation shall authorize the refund to be made from moneys appropriated for that purpose. No refund may be authorized by the director of the department of transportation until the director of the department of transportation is fully satisfied through the production of necessary purchase agreements, tax receipts, and other documents and information that the refund is warranted. Payment of the refund must be made by warrant prepared by the director of the department of transportation.