Title 57, Taxation
108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-43.2-01 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. § 57-43.2-02 Tax imposed
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1. Except as otherwise provided in this chapter, an excise tax of twenty-three cents per gallon [3.79 liters] is imposed on the sale or delivery of all special fuel sold or used in this state. For the purpose of determining the tax upon compressed natural gas and liquefied natura…
N.D.C.C. § 57-43.2-02.3 Exemptions
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1. Special fuel commonly known as diesel fuel which is dyed for federal fuel tax exemption purposes and sold for an agricultural, industrial, or railroad purpose is exempt from the special fuel tax imposed by section 57-43.2-02 at the time the fuel is sold to the consumer and is …
N.D.C.C. § 57-43.2-03 Special excise tax levied
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1. Except as otherwise provided in this chapter, a special excise tax of two percent is imposed on all sales of propane and a tax of four cents per gallon is imposed on all sales of diesel fuel and other special fuels, which are exempted from the tax imposed under section 57-43.2…
N.D.C.C. § 57-43.2-03.1 Dyed special fuel use by a city
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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 cit…
N.D.C.C. § 57-43.2-04.1 Tax collection allowance
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The person required to remit the tax imposed by this chapter shall deduct one percent from the amount of tax due, up to a maximum of three hundred dollars per month, to cover the cost of collecting the tax and remitting it to the commissioner. This provision does not apply to tax…
N.D.C.C. § 57-43.2-04.2 Refund to prevent taxation by multiple jurisdictions
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Any person to whom special 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 that requires payment of a tax upon the use of the fuel in that state, must be granted…
N.D.C.C. § 57-43.2-04.3 Refund of tax on tax-exempt sales
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When a person purchasing special 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. § 57-43.2-04.4 Credit for taxes paid on worthless accounts and refunds
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Taxes paid on special fuels 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 wort…
N.D.C.C. § 57-43.2-04.5 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 special fuel purchased and used by the emergency medical services operat…
N.D.C.C. § 57-43.2-04.6 Refund of tax for fuel used for a refrigeration unit on a truck
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A consumer who buys or uses any special fuel for a refrigeration unit that has a separate supply tank on a truck or trailer on which the special fuels tax imposed under section 57-43.2-02 has been paid may file a claim for a refund with the tax commissioner. The tax imposed under…
N.D.C.C. § 57-43.2-05 Refiner, supplier, distributor, importer, exporter, retailer, 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, retailer, or terminal operator of special fuel unless that person holds an unrevoked license issued by the commissioner. The commissioner may require a separate license f…
N.D.C.C. § 57-43.2-07 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, retailer, or importer shall furnish a surety bond, a cash bond, or an approved letter of credit as security to guarantee the payment of the special fuel taxes imposed by this chapte…
N.D.C.C. § 57-43.2-07.1 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. § 57-43.2-07.2 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. § 57-43.2-08 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 is valid until it is suspended, revoked for cause, or otherwise canceled. The license is not transferable. 2. A multiple license …
N.D.C.C. § 57-43.2-09 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. § 57-43.2-10 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 special fuel refined, purchased, imported, or otherwise acquired; of all special fuel exported, sold, distributed, and used; and of all inventory records…
N.D.C.C. § 57-43.2-11 Report by refiner, supplier, distributor, retailer, importer, or exporter required
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1. A refiner, supplier, distributor, retailer, importer, or exporter shall file a monthly report with the commissioner no later than the twenty-fifth day of each calendar month covering special fuel sold and used during the preceding calendar month. When the twenty-fifth day of t…
N.D.C.C. § 57-43.2-11.1 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 special fuel received into and removed from the terminal during the preceding calendar month. When the twenty-fifth day of the calendar mont…
N.D.C.C. § 57-43.2-11.2 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 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 special fuel…
N.D.C.C. § 57-43.2-14 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 contrac…
N.D.C.C. § 57-43.2-14.1 Determination if no report is filed
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If a person fails, neglects, or refuses to file a special 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 shall ad…
N.D.C.C. § 57-43.2-15 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 on…
N.D.C.C. § 57-43.2-16.1 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. § 57-43.2-16.2 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. § 57-43.2-16.3 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. § 57-43.2-16.4 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. § 57-43.2-19 Transfer, deposit, and distribution of funds
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All taxes, license fees, penalties, and interest collected under this chapter must be transferred to the state treasurer who shall deposit moneys in a highway tax distribution fund, except all special fuels excise taxes collected on sales of diesel fuel to a railroad under sectio…
N.D.C.C. § 57-43.2-20 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. § 57-43.2-21 Inventory gains - Losses
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1. A supplier or distributor shall take a physical inventory reading of all special 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 physical rea…
N.D.C.C. § 57-43.2-22 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 administration and enforcement of this chapter and may adopt and enforce reasonable rules relating to the administration an…
N.D.C.C. § 57-43.2-37 Cooperative special fuels agreements
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1. The director may enter cooperative agreements for exchange of information and auditing of users of special 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 fil…
N.D.C.C. § 57-43.2-38 Special fuel tax for interstate motor carriers - Computation - Credits - Refunds
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1. An interstate motor carrier importing special fuel into this state is subject to the special fuel tax imposed by section 57-43.2-02 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. 2. …
N.D.C.C. § 57-43.2-39 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 57-43.2-37 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. § 57-43.2-40 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 57-43.2-37. All moneys collected and re…
N.D.C.C. § 57-43.2-41 Dyed special fuel - Administrative fees - Inspections - Penalty - Consumer advisory
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1. Special fuel dyed for federal motor fuel tax exemption purposes is subject to the tax imposed by section 57-43.2-03 and, unless otherwise provided in this section, may not be used in the fuel supply tank of a licensed motor vehicle. The owner or operator of a licensed motor ve…