Dyed special fuel use by a city

N.D.C.C. § 57-43.2-03.1 — under Special Fuels and Importer for Use Taxes.

N.D.C.C. § 57-43.2-03.1

A city that has computerized fuel dispensing equipment that allows tracking of fuel usage by its vehicles shall report to the tax commissioner, on a form prescribed by the commissioner, the highway and nonhighway use of dyed special fuels dispensed through that equipment. The city shall pay taxes under this chapter appropriate for that usage.