North Dakota Century Code Title 57. Taxation § 57-40.5-08.2. Procedure for refunding

Any person entitled to a refund of aircraft excise tax may make application for refund to the tax commissioner in the manner prescribed by the commissioner. Upon the presentation of proof satisfactory to the commissioner, the commissioner shall authorize the refund to be made from moneys appropriated for that purpose. No refund may be authorized by the commissioner until the commissioner 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 after approval by the office of management and budget and approval of the voucher by the office of the budget.