Tribal Tax Agreements

• Dealer and Retailer Tribal Agreement Filing Requirements - (26kb pdf)

• Motor Fuel Tax Guidelines for Tribal Agreements - (27kb pdf)

• North Dakota Fuel Tax Rates - (29kb pdf) - Updated 4/2/2008

• Tax Status of Schools Located on North Dakota Indian Reservations - (21kb pdf)

Tribal Tax Reporting

Reports must be submitted electronically provided the person required to file the report is able to use an electronic format. Electronic reports will be accepted in either an Excel spreadsheet format or in an EDI format. An Excel spreadsheet template in the prescribed format is provided free by the Tax Commissioner. The Excel spreadsheet provides schedule compilation and format check capabilities to simplify the reporting process and reduce errors.

Standing Rock Tribe Report Forms

• Standing Rock Motor Vehicle Tax Report - (428kb Excel) - Updated 8/23/2010
• Standing Rock Special Fuels Tax Report - (448kb Excel) - Updated 8/23/2010

Spirit Lake Tribe Report Forms

• Spirit Lake Motor Vehicle Tax Report - (428kb Excel) - Updated 8/23/2010
• Spirit Lake Special Fuels Tax Report - (448kb Excel) - Updated 8/23/2010

Three Affiliated Tribes Report Forms

• Three Affiliated Tribes Motor Vehicle Tax Report - (428kb Excel) - Updated 8/23/2010
• Three Affiliated Tribes Special Fuels Tax Report - (448kb Excel) - Updated 8/23/2010

Turtle Mountain Tribe Report Forms

• Turtle Mountain Tribe Motor Vehicle Tax Report - (421kb Excel) - Updated 8/23/2010
• Turtle Mountain Tribe Special Fuels Tax Report - (440kb Excel) - Updated 8/23/2010

The Fuel Tax Returns and Schedules listed above are to be used for report periods beginning or after July 1, 2007. If you need to file a return for a report period that is prior to July 1, 2007, please contact the Motor Fuels section at 701.328.3126 or fueltax@nd.gov to have the correct form sent to you.

EDI reporting capabilities exist with some motor fuel accounting software packages. The registration forms, Excel templates for electronic reporting, and all applicable instructions are available on the Tax Commissioner’s web site at http://www.nd.gov/tax/fuel/elecfiling/.

Companies that do not have the ability to file electronically must contact the Tax Commissioner’s office.

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