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North Dakota Statutes, Title 57

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Title 57, Taxation

108 chapters · 1,110 sections in this title.

All chapters in Title 571,110 Ch 57-38, Income Tax89 Ch 57-15, Tax Levies and Limitations68 Ch 57-39.2, Sales Tax63 Ch 57-02, General Property Assessment47 Ch 57-43.1, Motor Vehicle Fuels and Importer for…42 Ch 57-39.4, Streamlined Sales and Use Tax Agreement40 Ch 57-43.2, Special Fuels and Importer for Use Taxes37 Ch 57-36, Tobacco Products Tax Law35 Ch 57-06, Assessment and Taxation of Public Ut…32 Ch 57-22, Collection of Delinquent Personal Pr…32 Ch 57-28, Rights of County When Lands Not Redeemed30 Ch 57-20, Payment and Collection of Taxes29 Ch 57-43.3, Aviation Fuel Tax27 Ch 57-51, Oil and Gas Gross Production Tax26

42 sections·Filtered byTitle 57✕Ch 57-43.1✕

N.D.C.C. § 57-43.1-01 Definitions
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As used in this chapter, unless the context otherwise requires: 1. "Agricultural purpose" means the science, art, and business of farming. It includes raising crops, ranching, beekeeping, tree nurseries, agricultural units of colleges and universities, custom combining, manure sp…
N.D.C.C. § 57-43.1-02 Tax imposed on motor vehicle fuels
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1. Except as otherwise provided in this section, a tax of twenty-three cents per gallon [3.79 liters] is imposed on all motor vehicle fuel sold or used in this state. 2. A refiner, supplier, or distributor shall remit the tax imposed by this section on motor vehicle fuel used, on…
N.D.C.C. § 57-43.1-03 Refund of tax for fuel used for an industrial purpose - Reduction for agricultural products utilization fund
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Any consumer who buys or uses any motor vehicle fuel for an industrial purpose on which the motor vehicle fuel tax has been paid may file a claim with the commissioner for a refund under this chapter.
N.D.C.C. § 57-43.1-03.1 Refund of tax for fuel used for agricultural purposes
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Any consumer who buys or uses any motor vehicle fuel for an agricultural purpose on which the motor vehicle fuel tax has been paid may file a claim with the commissioner for a refund under this chapter.

N.D.C.C. § 57-43.1-03.2 Refund of tax for fuel purchased by native Americans - Fuels tax refund reserve fund - Continuing appropriation

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1. A native American may file a claim with the tax commissioner for a refund of motor vehicle fuel taxes paid by that person under this chapter or special fuel taxes paid under chapter 57-43.2 if the motor vehicle fuel or special fuel was purchased from a retail fuel dealer locat…

N.D.C.C. § 57-43.1-03.3 Refund - Emergency medical services operation - Fire department

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1. Upon application to the commissioner, the operator of an emergency medical services operation licensed under chapter 23-27 or a fire department is entitled to a refund of taxes paid under this chapter for motor vehicle fuel purchased and used by the emergency medical services …

N.D.C.C. § 57-43.1-04 Form of claim for refund

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A refund claim must be on a form furnished by the commissioner and must have a written declaration by the claimant that it is made under the penalties of perjury. The tax commissioner may prescribe alternative methods for signing, subscribing, or verifying a return filed by elect…

N.D.C.C. § 57-43.1-05 Claim for refund - Limitation on filing

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For all motor vehicle fuel purchases during a calendar year, a refund claim must be filed on or after January first and before July first of the next year following the year during which the purchase was made, or the claim for refund is barred unless the commissioner grants an ex…

N.D.C.C. § 57-43.1-06 Refund to prevent taxation by multiple jurisdictions

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Any person to whom motor vehicle fuel is sold on which the tax imposed by this chapter has been paid, who thereafter removes the fuel from this state for sale or resale in another state or to a state which requires payment of a tax upon the use of the fuel in that state, must be …

N.D.C.C. § 57-43.1-06.1 Refund of tax on tax-exempt sales

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When a person purchasing motor vehicle fuel for resale purposes pays the tax imposed by this chapter and later makes a sale of the fuel to an agency of the United States government, the person may apply to the commissioner for a refund of the tax.

N.D.C.C. § 57-43.1-07 Commissioner to examine and pay claims

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Within thirty days of the receipt of a claim for a refund of tax, the commissioner shall examine the claim and, if there are no apparent discrepancies, shall prepare an abstract showing the claim number and the name, address, and the amount due each claimant. All claims approved …

N.D.C.C. § 57-43.1-08 Refund to state or political subdivision

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When any construction, reconstruction, or maintenance of a public road, highway, street, or airport is undertaken by the state or any political subdivision in the state and public funds of the United States, state, or any political subdivision are directly used for the purchasing…

N.D.C.C. § 57-43.1-11 Assignment of refund claims

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A consumer eligible for a motor vehicle fuel tax refund under this chapter, who purchased the fuel on open account, may assign the refund to the seller by attaching an assignment agreement, on a form prescribed by the commissioner, to the refund claim submitted in accordance with…

N.D.C.C. § 57-43.1-12.1 Credit for taxes paid on worthless accounts and refunds

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Taxes paid on motor vehicle fuel represented by accounts found to be worthless, and actually charged off for income tax purposes, may be taken as a credit against subsequent taxes due provided the accounts charged off included the cost of the fuel as well as the taxes due. If the…

N.D.C.C. § 57-43.1-13 Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees

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1. A person may not engage in business in this state as a refiner, supplier, distributor, importer, exporter, or terminal operator of motor vehicle fuel unless that person holds an unrevoked license issued by the commissioner. 2. The person shall file an application for a license…

N.D.C.C. § 57-43.1-14 Bond or letter of credit required

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As a condition precedent to the issuance of a single or multiple license, a supplier, distributor, or importer shall furnish a surety bond, a cash bond, or an approved letter of credit as security to guarantee the payment of the motor vehicle fuel tax liabilities imposed by this …

N.D.C.C. § 57-43.1-14.1 Qualification for exporter license

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As a condition precedent to the issuance of a license to an exporter, the exporter shall furnish proof that the exporter has a valid unrevoked license required by the jurisdiction of import.

N.D.C.C. § 57-43.1-14.2 Qualification for importer license

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As a condition precedent to the issuance of a license to an importer, the importer shall furnish proof that the importer has a valid unrevoked license required by the jurisdiction of export. An importer must also qualify for and apply for a license in this state as a refiner, sup…

N.D.C.C. § 57-43.1-15 Application for license - Issuance of license - Denial of license

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1. Upon receipt and approval of an application for a license, the license fee, and the required security, the commissioner shall issue a license which shall be valid until it is suspended, revoked for cause, or otherwise canceled. The license is not transferable. 2. A multiple li…

N.D.C.C. § 57-43.1-15.1 Revocation of license - Hearing to show cause - Reinstatement

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1. The commissioner may revoke a license for reasonable cause. Before revoking a license, the commissioner shall grant a hearing in accordance with the provisions of chapter 28-32 to allow the person to show cause why the license should not be revoked. Written notice of a hearing…

N.D.C.C. § 57-43.1-16 Monthly report by refiner, supplier, distributor, importer, or exporter required

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1. A refiner, supplier, distributor, importer, or exporter shall file a monthly report with the commissioner no later than the twenty-fifth day of each calendar month covering motor vehicle fuel sold and used during the preceding calendar month. When the twenty-fifth day of the c…

N.D.C.C. § 57-43.1-16.1 Report by terminal operator required

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1. A terminal operator shall file a monthly report with the commissioner no later than the twenty-fifth day of each calendar month covering motor vehicle fuel received into and removed from the terminal during the preceding calendar month. When the twenty-fifth day of the calenda…

N.D.C.C. § 57-43.1-16.2 Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records

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1. A common or contract carrier shall obtain a license issued by the commissioner. The application for a license must be made on a form prescribed by the commissioner and contain the information required by the commissioner. 2. A common or contract carrier transporting motor vehi…

N.D.C.C. § 57-43.1-17 Commissioner to audit report and assess tax

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1. The commissioner, or an authorized representative, may audit the records, books, and papers, and examine fuel and any equipment used to store, transport, or dispense fuel, of a refiner, supplier, distributor, importer, exporter, terminal operator, retailer, or common or contra…

N.D.C.C. § 57-43.1-17.1 Determination if no report is filed

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If a person fails, neglects, or refuses to file a motor vehicle fuel tax report when due, the commissioner shall, on the basis of available information, determine the tax liability for the period during which no report was filed, and to the tax thus determined the commissioner sh…

N.D.C.C. § 57-43.1-17.2 Corporate officer liability

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1. If a corporation holding a license issued under this chapter fails for any reason to file the required returns or to pay the tax due, the president, vice president, secretary, or treasurer, jointly or severally, having control or supervision of, or charged with the responsibil…

N.D.C.C. § 57-43.1-17.3 Governor and manager liability

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1. If a limited liability company holding a license issued under this chapter fails for any reason to file the required returns or to pay the taxes due under this chapter, the governors, managers, or members of a member-controlled limited liability company, jointly or severally, …

N.D.C.C. § 57-43.1-17.4 Lien of tax - Collection - Action authorized

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1. When a taxpayer liable to pay a tax or penalty imposed refuses or neglects to pay the tax, the amount, including any interest, penalty, or addition to the tax, together with the costs that may accrue in addition to the tax, is a lien in favor of the state of North Dakota upon …

N.D.C.C. § 57-43.1-17.5 Liability of a general partner in a limited liability limited partnership

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1. If a limited liability limited partnership holding a license issued under this chapter fails for any reason to file the required returns or to pay the tax due under this chapter, the general partners, jointly or severally, charged with the responsibility of supervising the pre…

N.D.C.C. § 57-43.1-21 Penalty and interest - Violations

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1. If a person fails to file the required report or to pay the full amount of the tax as required by this chapter, there is imposed a penalty of five dollars, or a sum equal to five percent of the tax due, whichever is greater, with interest at the rate of one percent per month o…

N.D.C.C. § 57-43.1-24 Tax collection allowance

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The person required to remit the tax imposed by this chapter shall retain two percent of the amount of tax due to cover the cost of collecting the tax and transmitting it to the commissioner. This provision does not apply to tax on excess inventory losses and does not apply to ad…

N.D.C.C. § 57-43.1-25 Retention of records - Subject to inspection

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A refiner, supplier, distributor, importer, exporter, terminal operator, and retailer shall maintain and retain records of all motor vehicle fuel refined, purchased, imported, or otherwise acquired; of all motor vehicle fuel exported, sold, distributed, and used; and of all inven…

N.D.C.C. § 57-43.1-26 Inventory gains - Losses

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1. A supplier or distributor shall take a physical inventory reading of all motor vehicle fuel located in a terminal, underground tank, aboveground tank, railcar, storage tank of a truck, and the storage tank of a bulk delivery truck on a monthly basis and shall report the physic…

N.D.C.C. § 57-43.1-27 Sales of motor vehicle fuels to retail outlets - Tax imposed - Credit for losses

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When a supplier or distributor in motor vehicle fuels makes a sale to a retail outlet, the supplier or distributor shall credit the retail outlet with one-half of one percent of the total state motor vehicle fuel tax applied to the gallonage sold. This must appear on the face of …

N.D.C.C. § 57-43.1-28 Transfer, deposit, and distribution of funds

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Taxes, license fees, penalties, and interest collected under the provisions of this chapter must be transferred to the state treasurer who shall deposit the moneys collected to the highway tax distribution fund. The highway tax distribution fund must be distributed in the manner …

N.D.C.C. § 57-43.1-29 Motor fuel and other motor vehicle taxes to be used for highway purposes

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After deducting from state motor vehicle registration fees, license fees, motor fuel taxes, and other special taxes imposed on motor vehicle owners and operators, other than driver's license fees, the cost of administration and collection authorized by legislative appropriation o…

N.D.C.C. § 57-43.1-30 Administration - Assistance authorized - Rules

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The commissioner shall enforce the provisions of this chapter. The commissioner may employ assistance and conduct investigations as may be necessary for the efficient administration and enforcement of this chapter and may adopt and enforce reasonable rules relating to the adminis…

N.D.C.C. § 57-43.1-32 Erroneously or illegally collected taxes

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If any taxes, penalties, or interest imposed by this chapter have been erroneously or illegally collected from any person, the commissioner may permit that person to take credit against a subsequent tax return for the amount of the erroneous or illegal overpayment. In the alterna…

N.D.C.C. § 57-43.1-44 Cooperative motor vehicle fuels agreements

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1. The director may enter into cooperative agreements for exchange of information and auditing of users of motor fuels used in fleets of motor vehicles operated or intended to operate interstate or internationally. An agreement or amendment to an agreement is not effective until …

N.D.C.C. § 57-43.1-45 Motor vehicle fuel tax for interstate motor carriers - Computation - Credits - Refunds

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1. An interstate motor carrier importing motor vehicle fuel into the state is subject to the motor vehicle fuel tax imposed by this chapter on the number of gallons [liters] of fuel used in the state to propel licensed motor vehicles upon the public roads or highways in the state…

N.D.C.C. § 57-43.1-46 Interstate motor carrier required to obtain license - Display - Revocation or cancellation of license - Occasional trip permits in lieu of license

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1. An interstate motor carrier shall apply to the director for a license subject to the requirements of a cooperative agreement authorized by section 57-43.1-44 and is required to display the license in a manner prescribed under the terms of the agreement. 2. The license issued t…

N.D.C.C. § 57-43.1-47 Interstate motor carrier tax reports - Payments - Audits - Assessments

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1. An interstate motor carrier shall file a tax report with the director and remit to the director any taxes, penalties, and interest due at the time and in the manner prescribed by the terms of a cooperative agreement authorized by section 57-43.1-44. All moneys collected and re…