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
» 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
FOR IMMEDIATE RELEASE Contact: Cory Fong, Tax Commissioner 701-328-2770
Thursday, September 22, 2005 Joan Galster, Motor Fuels Section, 701-328-3139

State’s Dyed Diesel Fuel Laws Not Affected By Hurricane Katrina

BISMARCK, N.D. --- Tax Commissioner Cory Fong reminded motorists, distributors, and retailers that the use of dyed diesel fuel is not allowed for on-road use in licensed vehicles in North Dakota. Fong said there may be confusion related to the use of dyed diesel fuel in the aftermath of potential fuel shortages caused by Hurricane Katrina.

According to Fong, recent actions by the Environmental Protection Agency (EPA) and the Internal Revenue Service (IRS) to ease fuel supply disruptions in hurricane stricken areas have caused some misunderstanding over the legal use of dyed diesel fuel among consumers.

“North Dakota’s laws prohibiting the use of dyed fuel for on-road purposes in licensed vehicles were not affected by the EPA and IRS announcements,” said Fong.

According to the North Dakota Petroleum Marketers Association, and other sources, there is no supply problem for clear diesel fuel in North Dakota at this time, said Fong. Clear diesel fuel is available for sale. Consumers should not be purchasing, and distributors and retailers should not be selling, dyed diesel fuel for on-road use in licensed vehicles.

Fong added that the Office of State Tax Commissioner will remain in close contact with industry officials and fuel suppliers across the state to monitor the supply of clear diesel fuel.

“Should the supply of clear diesel fuel change in the near future, the issue will be re-evaluated and the Office of State Tax Commissioner, in collaboration with the industry, will be ready to respond accordingly,” said Fong.

Under North Dakota law, the injection of red dye into diesel fuel indicates the fuel has not been subject to the $.23 per gallon excise tax. Instead, dyed diesel fuel is subject to the special fuel excise tax of two percent of the sale price. Dyed diesel fuel is sold for use in off-road, non-licensed equipment used for farming or construction and is exempt from the per gallon fuel tax. Dyed fuel continues to be taxed at a different rate and is intended for off-road non-licensed vehicle use only.

For more information, contact the Office of State Tax Commissioner, Motor Fuel Tax Section, at (701) 328-3126 or visit their web site at: www.nd.gov/tax/.

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