The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1926-06-18

, gagged or who may hereafter en-
gage In his own name, or in the
name of others or in the name OF
his representatives or agents in
this state, in the sale or use of
motor vehicle fuel as herein de-
fined. shall, not later than the 10Th
day Of each calendar month render
TO tho State Auditor. ION forms pre-
| scribed prepared and furnished by
the State Auditor, q sworn state.
ment of the number Of gallons OF
motor vehicle fuel sold or use by
him or them during the preceding
calendar month. which statement
shall be sworn to by one of the
tic corporation, or by the resident
general agent, or agents. or attOr-
ney-inf fact, or by% "a chief account :
ant or officer. In case of a foreign
or owner In case OF "A firm, associa :
ton or individual. and shall contain
a statement Of the quantities Of
motor vehicle fuel sold or used
within the State Of North Dakota
from his or their respective places
motor vehicle fuel has been sold
and delivered by said dealer to Gus
toners In the original package.
whether in tank. cars. barrels or
other packages and in the same
form and conditions in which the
same was imported, said statement
shall show the amount OF motor
! vehicle fuel so sold and the names
and addresses OF the persons. firm
or corporations TO whom the same
! was sold.
| Said dealer shall pay license
| tax OF Two cents per gallon on
all motor vehicle fue! used and sold
| by him other than such fuel sold
| by him or shem IN the original
packages as above specified. and
said TAX .. two cents per gallon on
| all motor vehicle fue, sold by him
or them ia the state in the original
packages IN which the same was inn
, ported as above specified.
Whenever any sale is mad" by
| dealer OF motor vehicle fuel in the
original packages in which the same
| was imported as above specified.
such dealer shall deliver TO the
purchaser thereof an invoice OF such
motor vehicle fuel. stating the name
! and address of the purchaser the
F., whether or not said dealer assumes
and agrees TO pay the license tax
ION said fuel above specified. and
such dealer shall transmit 10 the
State Auditor at the same time he
shah render the statement above
specified. duplicate copies Of all
such invoices issued and delivered
~ him during the period covered
T., such statement.
Section 8. Every dealer paying
such license tax or being liable for
the payment thereof. shall BE- en-
sum of two cents per gallon. on such
motor fuel sold by him. is part
OF the selling price thereof
Section {. That all dealers liz
motor vehicle fuel IN the State OF
North Dakota shall! file duly AZ
knowledged certificate with the
State Auditor. on forms prescribed
prepared and furnished by the said
State Auditor. which shall contain
Tn. name under which such dealer
i transacting business with in the
stat" e North Dakota. tlle names
sons constituting the firm or part
n-rship and. If corporation, the
corporate name under which IL -
authorized to transact business. and
the names and addresses OF its
principal officers resident general
place or places OF business OF sucn
dealer and whenever such dealer
shall open up any new place OF BUSH
ness, he shall forthwith report such
fact to the State Auditor
Section ). That said license tax
in respect to motor vehicle fuel sold
or used in any calendar month shall
b- paid at the same time the state
Inent provided for in Section here
Of 10 rendered, to the State auditor
FOR, and shall forthwith pay over
all the money to the State Treasurer
thus received. except such money
as shall have been expended by said
State Auditor for the purpose OF
making refunds as herein provided,
credit the anout Of such payment to
the State Highway Commission. All
money so credited is hereby appro-
priated TO be used by such commits
sion for the construction, recon
struction. maintenance or repairs of
highways or roads under the juris-
dictton Of said commission.
Section s. That any person or
persons. firm or corporation who
shall buy or use any motor vehicle
purpose Of operating. Or propelling
stationary gas engines. tractors.
used for agricultural purposes,
motor boats. airpIanea or aircraft,
or who shall purchase Or Use any
Of such fuel for lighting. heating,
cleaning Or dyeing or other COM
mercial use Of the same except
motor vehicles operated or intended
TO be operated in whole or in part
upon any OF the public highways Of
Of the State Of North Dakota, On
which motor fuel the tax imposed
by this act has been paid. shall be
reimbursed and repaid the amount
Of said tax paid by him upon pre-
Sentation to the State Auditor, on a
form prescribed by the State Audi
the total amount Of such fuel pur-
chased and FUSED by such consumer
other than in motor vehicles operat.
ed or intended to be operated upon
any Of the public highways Of the
State of North Dakota and the pur.
pose for which said motor vehicles
upon which he claims exemption
from said tax was used. and such
other Information as the State Audi
tor shall require. and the said State
Auditor upon the presentation Of
such sworn statement. shall cause
TO be repaid to such consumer from
the taxes collected on motor vehicle
fuels. the said taxes on fuels pur-
chased or used than for motor
vehicles az aforesaid: provided. that
such applications for and refunds Of
such taxes shall be made not often
er than at the beginning OF the
quarter Of each calendar year
Section Z. That the records Of all
tion and use of motor vehicle fuel
IT every dealer shall at all times
during the business hours OF the
day be subject to inspection by the
State Auditor or by any agent or
employee thereof duly authorized
ny him.
Section 3. 1t shall he unlawful
for any person or persons, firm or
corporation to purchase. receive or
accept any motor vehicle fuel from
any dealer In the original package
i as the same was imported into the
state az specified in Section z here
Of, or to pay, for same. or to sell or
offer same for sale. unless the in
voice provided for In Section 2 here
Of was by said dealer delivered to
| him at the time of the purchase or
receipt of said motor vehicle fuel
Any persons. firm or corporation
| who shall purchase or receive any
! motor vehicle fuel from any dealer
| in this state In the original pack
ages In which the same shall have
been imported. and upon which fuel