North Dakota Century Code Title 57. Taxation § 57-43.1-05. Claim for refund--Limitation on filing

For all motor vehicle fuel purchases during a calendar year, a refund claim must be filed on or after January first and before July first of the next year following the year during which the purchase was made, or the claim for refund is barred unless the commissioner grants an extension of time for cause.  However, any claim for refund may be filed in the calendar year of motor vehicle fuel purchase when:

No claim for refund may be made or approved unless the amount of the claim is at least five dollars.