nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
ndTax logo
Search
Office of State Tax Commissioner, Ryan Rauschenberger : State of North Dakota
About Tax Dept. | Misc Forms/Pubs | Laws and Regs. | Links | Media Center | Newsletters Subscription
Home  | Frequently Asked Questions | Contact Us Meet the Commissioner | Mission Statement

»
rss for North Dakota Office of State Tax Commissioner YouTube North Dakota Office of State Tax Commissioner facebook logo rss for North Dakota Office of State Tax Commissioner
» Admin. and Research
» Alcohol
» Coal
» Corporation Income
» Estate
» Fiduciary
» Financial Institutions
» Fuels
» Income Tax Withholding
» Individual Income
» Oil and Gas Severance
» Property
» Sales and Use
» S Corp and Partnership
» Telecommunications
» Tobacco

» Disaster Relief
» Tax Incentives
» Tax Professionals

Career Opportunities
Frequently Asked Questions
Miscellaneous Tax Forms and Publications

600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

Fuels

Motor Vehicle Fuel Tax (Gasoline and Gasohol)

A motor vehicle fuel tax of 23 cents per gallon is imposed on motor vehicle fuel (gasoline and gasohol) sold to retailers and consumers. Consumers who paid the 23 cent per gallon tax but used the fuel in nonlicensed equipment for agricultural or industrial purposes may obtain a partial refund. The state and political subdivisions may obtain a refund of 22 cents per gallon on all motor vehicle fuel used for construction, reconstruction, and maintenance of roads and highways. In this case, one cent is retained in the Township Highway Aid Fund.

Special Fuels Taxes

Special fuels include diesel, biodiesel, kerosene, compressed natural gas (CNG), waste oil, liquefied petroleum gas (LPG) known as propane, and soy oil and other blending components. A special fuel tax of 23 cents per gallon is imposed on all special fuels sold for use in licensed vehicles. A special fuel excise tax of 4 cents per gallon is imposed on dyed (red) diesel, biodiesel, and kerosene and on CNG, waste oil, and soy oil and other blending components sold for uses other than in a licensed vehicle. A 2% special fuel excise tax is imposed on LPG for uses other than in a licensed vehicle. Effective January 1, 2008, the special fuel excise tax rates are reduced for special fuels sold for use as heating fuel to 1% for LPG and 2 cents per gallon for all other special fuels. Effective July 1, 2009, all special fuels sold for use as heating fuel are exempt from tax. The special fuel tax and special fuel excise tax are not subject to refund.

Aviation Fuel Tax

The aviation fuel tax is imposed on the sale of aviation gasoline and jet fuels at a rate of 8 cents per gallon. Consumers qualify for a refund of the 8 cents per gallon tax. If a refund is granted, the fuel becomes subject to a 4% excise tax on the purchase price of the fuel. The 4% excise tax is deducted from the refund claim at the time of refund.

Contact Info | FAQ | Disclaimer | Feedback | Privacy Policy | Taxpayer Bill of Rights | Voluntary Disclosure | State Holidays

XHTML Validation Link CSS Validation Link Priority 2 Accessibility Link