nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
ndTax logo
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
Tuesday, June 17, 2008 Beth Boustead, Public Information Specialist, 701.328.3039

FONG: Fuel Tax Refund Deadline is June 30

BISMARCK, N.D. – Tax Commissioner Cory Fong announced today that June 30 is the last day certain eligible consumers may apply for a refund of the state fuel taxes paid on gasoline/gasohol purchased during 2007. The refund is available to farmers, ranchers, industrial contractors, emergency medical services operations and certain Native Americans.

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

State law provides for the motor vehicle fuel tax refund for certain consumers, such as farmers and ranchers, using fuel in agricultural machinery and equipment. The refund is for state gasoline or gasohol taxes paid on purchases made during 2007. The deadline for applying for the refund is June 30, 2008.

Farmers and ranchers may receive a refund of 15 cents per gallon and industrial consumers may request a refund of 21 and one-half cents per gallon for gasoline/gasohol purchased.

Fong said, “When consumers fill their gas tanks, the price they pay includes the state gas tax, which is intended to go toward the cost of highway maintenance. Agricultural and industrial machinery, like tractors, combines, and construction equipment, generally doesn’t run on highways like passenger vehicles and doesn’t produce the wear and tear on the roads, so the State offers to refund part of those taxes.”

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.

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 eligible consumers are aware of the refund opportunity and deadline.”

The refund program provided the agricultural research fund more than $326,000 and APUC received over $163,000 during fiscal year 2007. The Tax Department issued refunds of over $1.4 million dollars for more than 9 million gallons of motor fuel during fiscal year 2007. Over 6,600 fuel tax refunds were issued with the average refund over $200.00.

Native American consumers who are enrolled members of the Turtle Mountain Band of Chippewa may request a refund of 23 cents per gallon for gasoline or non-dyed diesel purchased on their reservation. Enrolled members of the Three Affiliated Tribes may request a refund of 23 cents per gallon for gasoline or non-dyed diesel purchased on their reservation between January 1, 2007 and September 30, 2007. Purchases by members of the Three Affiliated Tribes made after September 30, 2007 are not eligible because they pay a tribal tax. Enrolled members of the Standing Rock Sioux and Spirit Lake tribes are not eligible for the refund because the tax they pay is a tribal tax.

Emergency medical services operations may request a refund of 22 cents per gallon for gas or non-dyed diesel and 8 cents per gallon of aviation fuel.

For more information on the motor fuel tax refund, visit the Tax Department’s web site a www.nd.gov/tax or call the Motor Fuels Taxes Section, at 701.328.3126.

# # #

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