Law
Judge authorizes refunds for North Dakota gas tax


A judge in North Dakota ordered the state to refund, with interest, taxes illegally paid by tribal members who bought gas on their reservations.

Northwest District Judge William McLees said tribal consumers can seek refunds for gas purchased from January 1, 1999, to December 31, 2004. But he denied a motion to certify a class action to represent all tribal members.

The case was brought by Vance Gillette. He said the state has made it extremely difficult for tribal members to obtain refunds. As of January, only 11 applied for refunds, with three of them being rejected for lack of adequate documentation.

Get the Story:
Judge says tribal members may pursue state fuel tax refunds (AP 4/18)

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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