North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-43.2-02.3
Exemptions
(Contingent expiration date - See note)
# 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 subject instead to the tax imposed by section 57-43.2-03.
Special fuel known as diesel fuel which is dyed for federal fuel tax exemption purposes and sold for use as heating fuel is exempt from the special fuel tax imposed by sections 57-43.2-02 and 57-43.2-03. Fuel purchased for use in a licensed motor vehicle is not exempt from the tax imposed by section 57-43.2-02.
# 2.
Special fuel, other than diesel fuel, 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 subject instead to the tax imposed by section 57-43.2-03. Propane sold for use as heating fuel is exempt from the special fuel tax imposed by sections 57-43.2-02 and 57-43.2-03 at the time the fuel is sold to the consumer. Special fuel, other than diesel fuel and propane, sold for use as heating fuel is exempt from the special fuel tax imposed by sections 57-43.2-02 and 57-43.2-03 at the time the fuel is sold to the consumer. Fuel purchased for use in a licensed motor vehicle is not exempt from the tax imposed by section 57-43.2-02.
# 3.
A consumer purchasing special fuel for a use in which it becomes an ingredient or a component part of tangible personal property intended to be sold ultimately at retail is exempt from the tax imposed by section 57-43.2-02 and is not subject to the tax imposed by section 57-43.2-03.
Exemptions. (Contingent effective date - See note)
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 subject instead to the tax imposed by section 57-43.2-03.
Special fuel known as diesel fuel which is dyed for federal fuel tax exemption purposes and sold for use as heating fuel is exempt from the special fuel tax imposed by sections 57-43.2-02 and 57-43.2-03. Fuel purchased for use in a licensed motor vehicle is not exempt from the tax imposed by section 57-43.2-02.
2. Special fuel, other than diesel fuel, 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 subject instead to the tax imposed by section 57-43.2-03. Propane sold for use as heating fuel is exempt from the special fuel tax imposed by sections 57-43.2-02 and 57-43.2-03 at the time the fuel is sold to the consumer. Special fuel, other than diesel fuel and propane, sold for use as heating fuel is exempt from the special fuel tax imposed by sections 57-43.2-02 and 57-43.2-03 at the time the fuel is sold to the consumer. Fuel purchased for use in a licensed motor vehicle is not exempt from the tax imposed by section 57-43.2-02.
3. A consumer purchasing special fuel for a use in which it becomes an ingredient or a component part of tangible personal property intended to be sold ultimately at retail is exempt from the tax imposed by section 57-43.2-02 and is not subject to the tax imposed by section 57-43.2-03.
# 4.
Liquefied natural gas sold or used for an agricultural, industrial, or railroad purpose is exempt from the special fuel tax imposed by sections 57-43.2-02 and 57-43.2-03.
Source: view the official PDF
In this chapter (40 sections)
- 57-43.2-01 · Definitions
- 57-43.2-02 · Tax imposed
- 57-43.2-02.1 · Additional special fuel tax
- 57-43.2-02.3 · Exemptions
- 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 - Emergency medical services operation - Fire…
- 57-43.2-04.6 · Refund of tax for fuel used for a refrigeration unit on…
- 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…
- 57-43.2-09 · Revocation of license - Hearing to show cause -…
- 57-43.2-10 · Retention of records - Subject to inspection
- 57-43.2-11.1 · Report by terminal operator required
- 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…
- 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