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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: Beth Boustead, Public Information Specialist, 701.328.3039
Thursday, June 16, 2011

FONG: Fuel Tax Refund Deadline is June 30

BISMARCK, N.D. Tax Commissioner Cory Fong announced today that June 30 is the last day eligible consumers may apply for a refund of the state fuel taxes they paid on gasoline/gasohol purchased during 2010. The refund is available to farmers, ranchers, industrial contractors, emergency medical services operations and certain Native Americans.

"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," said Fong. "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."

State gasoline or gasohol taxes paid on purchases made during 2010 are eligible for the refund. The deadline for applying for the refund is June 30, 2011.

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.

"If a vehicle is required to be licensed, the fuel tax paid on the fuel used in that vehicle is not refundable," said Fong. "The state offers to refund part of the taxes paid by industrial consumers, farmers, and ranchers because their construction equipment, tractors, and combines generally don't run on highways which means they don't cause the wear and tear on the roads like passenger vehicles do."

Farmers and ranchers may receive a refund of 16 cents per gallon, and industrial consumers may request a refund of 22 and one-half cents per gallon for gasoline/gasohol purchased. Gasohol is a mixture of gasoline and ethanol, with the most common mixture of 90 percent gasoline and 10 percent ethanol.

Three different programs, including two agriculture-related programs, will receive a total of seven 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.

If a refund is not requested, the tax will stay in the Highway Distribution Fund.

The refund program provided the agricultural research fund more than $190,000, APUC received over $94,000 during fiscal year 2010, and the state ethanol production incentive fund received over $47,500. The Tax Department issued refunds of over $868,000 dollars for about 5.4 million gallons of motor fuel during fiscal year 2010. Over 4,500 fuel tax refunds were issued with the average refund over $190.

"The gas tax refund is an important program and we want to be sure that eligible consumers don't miss the deadline to apply for it," said Fong. "I encourage consumers who think they are eligible to take the time to apply for the refund."

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 through August of 2010. Purchases by members of the Three Affiliated Tribes, Standing Rock Sioux, and Spirit Lake Tribes are not eligible because the tax they pay goes directly to the tribe.

Emergency medical services operations may request a refund of 23 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 at www.nd.gov/tax or call the Motor Fuels Taxes Section, at 701.328.3126.

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