North Dakota Century Code

Chapter 57-43.2

Special Fuels and Importer for Use Taxes

Section Section Name
57-43.2-01 Definitions
57-43.2-02 Tax imposed
57-43.2-02.1 Additional special fuel tax
57-43.2-02.2 Refund of tax for fuel used for heating and for an agricultural, industrial, or railroad purpose
57-43.2-02.3 Exemptions (Contingent expiration date - See note)
57-43.2-02.4 Special fuels tax exemption for hydrogen
57-43.2-03 Special excise tax levied
57-43.2-03.1 Dyed special fuel use by a city
57-43.2-04 Tax chargeable to consumer
57-43.2-04.1 Tax collection allowance
57-43.2-04.2 Refund to prevent taxation by multiple jurisdictions
57-43.2-04.3 Refund of tax on tax‑exempt sales
57-43.2-04.4 Credit for taxes paid on worthless accounts and refunds
57-43.2-04.5 Refund to emergency medical services operation
57-43.2-04.6 Refund of tax for fuel used for a refrigeration unit on a truck
57-43.2-05 Refiner, supplier, distributor, importer, exporter, retailer, and terminal operator required to secure license ‑ License fees
57-43.2-06 License, fee, and bond
57-43.2-07 Bond or letter of credit required
57-43.2-07.1 Qualification for exporter license
57-43.2-07.2 Qualification for importer license
57-43.2-08 Application for license ‑ Issuance of license ‑ Denial of license
57-43.2-09 Revocation of license ‑ Hearing to show cause ‑ Reinstatement
57-43.2-10 Retention of records ‑ Subject to inspection
57-43.2-11 Report by refiner, supplier, distributor, retailer, importer, or exporter required
57-43.2-11.1 Report by terminal operator required
57-43.2-11.2 Common or contract carrier ‑ License required ‑ Records required ‑ Diverted loads ‑ Commissioner to audit records
57-43.2-12 Monthly returns and payments
57-43.2-13 Presumption
57-43.2-14 Commissioner to audit report and assess tax
57-43.2-14.1 Determination if no report is filed
57-43.2-15 Penalty and interest ‑ Violations
57-43.2-16 Determination if no return made
57-43.2-16.1 Corporate officer liability
57-43.2-16.2 Governor and manager liability
57-43.2-16.3 Lien of tax ‑ Collection ‑ Action authorized
57-43.2-16.4 Liability of a general partner in a limited liability limited partnership
57-43.2-17 Fraudulent return
57-43.2-18 Distribution of tax
57-43.2-19 Transfer, deposit, and distribution of funds
57-43.2-20 Erroneously or illegally collected taxes
57-43.2-21 Inventory gains ‑ Losses
57-43.2-22 Administration ‑ Assistance authorized ‑ Rules
57-43.2-23 Violations
57-43.2-24 Penalties
57-43.2-25 Liquefied petroleum gas dealers ‑ License ‑ Fee ‑ Permits ‑ Bond
57-43.2-26 Levy of importer for use tax
57-43.2-27 Computation
57-43.2-28 Exemptions
57-43.2-29 Importer for use license required
57-43.2-30 Issuance and display
57-43.2-31 Assignment forbidden
57-43.2-32 Revocation, cancellation, and surrender of importer for use license
57-43.2-33 Occasional trip permits
57-43.2-34 Authorization of the commissioner
57-43.2-35 Credit for North Dakota purchases ‑ Refunds
57-43.2-35.1 Credit for taxes paid on worthless accounts and refunds
57-43.2-36 Importer for use tax reports, payments, records, penalties, disposition of funds, audits, and assessments
57-43.2-37 Cooperative special fuels agreements
57-43.2-38 Special fuel tax for interstate motor carriers ‑ Computation ‑ Credits ‑ Refunds
57-43.2-39 Interstate motor carrier required to obtain license ‑ Display ‑ Revocation or cancellation of license ‑ Occasional trip permits in lieu of license
57-43.2-40 Interstate motor carrier tax reports ‑ Payments ‑ Audits ‑ Assessments
57-43.2-41 Dyed special fuel ‑ Administrative fees ‑ Inspections ‑ Penalty - Consumer advisory