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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, June 14, 2007 Beth Boustead, Public Information Officer, 701.328.3039

Gas Tax Refund Deadline Extended To July 2

BISMARCK, N.D. – Tax Commissioner Cory Fong today announced that certain eligible consumers have a couple extra days to apply for a refund of motor fuel taxes paid during 2006. Because the usual June 30 deadline falls on a Saturday the deadline is extended to July 2, giving farmers, ranchers, industrial contractors, and certain Native Americans a few extra days to apply for the refund.

Fong said, “With the recent record gas prices, the gas tax refund is one way to offer a little relief for those eligible consumers, such as our agricultural producers and industrial contractors.”

The refund is available to agricultural and industrial consumers who paid the 23-cent per gallon tax but used the fuel in non-licensed equipment for agricultural or industrial purposes. Farmers and ranchers may receive a refund of 15 cents per gallon. Industrial consumers may request a refund 21 and one-half cents per gallon and certain Native American consumers may receive 23 cents per gallon. Examples of non-licensed equipment include tractors, combines, and construction equipment.

Fong said, “If a vehicle has a valid license plate, it is a “licensed vehicle,” and the fuel tax paid on the fuel used in that vehicle is not refundable.”

Certain Native American consumers who are enrolled members of North Dakota reservations may apply for a refund of the state fuel tax they paid on their reservation as well. Members of the Standing Rock Sioux Tribe are not eligible because the tax they pay goes directly to the tribe.

Four different programs, including two agriculture-related programs, will receive a total of eight cents per gallon based on the refunds requested by agricultural producers.

  • Four cents goes to the agriculture research fund created by the 1997 Legislature.
  • The Agricultural Products Utilization Commission (APUC) receives two cents.
  • One cent is provided to the state ethanol production incentive fund.
  • And one cent remains in the township highway fund.

“I encourage consumers who think they are eligible to take the time to apply for the refund,” said Fong. “If a refund is not requested, the entire tax remains with the highway funds.”

If a refund is not requested, one cent per gallon will stay with the Township Highway Aid Fund and the remaining tax will stay in the Highway Distribution Fund.

Fong said, “This is a busy time of year and it is easy to miss deadlines. We want to make sure that eligible consumers are aware of the refund opportunity and the deadline.”

Last fiscal year, the refund program provided the agricultural research fund nearly $430,000. APUC received nearly $217,000 during fiscal year 2006. The Tax Department issued over $1.3 million dollars for more than 9.7 million gallons of fuel to farmers and ranchers during fiscal year 2006. Over 7,200 gas tax refunds were issued to farmers and ranchers with the average refund over $187.

Those taxpayers who may be eligible for the motor fuel tax refund may apply for an extension by contacting the Motor Fuel Tax section of the Tax Department. For more information on the motor fuel tax refund, contact the Tax Department, Motor Fuels Taxes Section, at 701.328.3382.

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