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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-43.2-03

Special excise tax levied

Official textlegis.nd.gov

# 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 57-43.2-02.

# 2.

A consumer importing special fuel into this state, for a purpose for which the special fuel is taxable under this section, is liable for the tax. The commissioner shall collect the tax from the consumer importing the fuel.

# 3.

If any fuel subject to tax by this section was subject to tax in any other state or its political subdivisions, the tax in this section applies but at a rate measured by the difference between the rate imposed in this section and the rate imposed by the other state or its political subdivisions. If the tax imposed by the other state or its political subdivisions is the same or greater than the tax imposed by this section, no tax is due.

# 4.

An invoice, sales ticket, or other sales document issued or created covering a sale taxable under this section must identify the consumer to whom the sale was made, specify the purpose for which the special fuel was sold, and specify whether the fuel was dyed for tax exemption purposes.

# 5.

The tax imposed by this section does not apply on a sale by a supplier to another supplier, a sale by a supplier to a distributor, a sale by a distributor to another distributor, a sale by a distributor to a retailer, an export, or a sale to an exempt consumer.

# 6.

The person required to remit the tax imposed by this section shall pass the tax on to the consumer.

# 7.

The person required to remit the tax imposed by this section shall pay the tax to the commissioner by the twenty-fifth day of the calendar month after the month during which the special fuel was sold or used by the person. When the twenty-fifth day of the calendar month falls on a Saturday, Sunday, or legal holiday, the due date is the first working day after the Saturday, Sunday, or legal holiday. When payment is made by mail, the payment is timely if the envelope containing the payment is postmarked by the United States postal service or other postal carrier service before midnight of the due date.

# 8.

The commissioner shall pay over all of the money received during each calendar month to the state treasurer.

Source: view the official PDF

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In this chapter (40 sections)
  1. 57-43.2-01 · Definitions
  2. 57-43.2-02 · Tax imposed
  3. 57-43.2-02.1 · Additional special fuel tax
  4. 57-43.2-02.3 · Exemptions
  5. 57-43.2-02.4 · Special fuels tax exemption for hydrogen
  6. 57-43.2-03 · Special excise tax levied
  7. 57-43.2-03.1 · Dyed special fuel use by a city
  8. 57-43.2-04 · Tax chargeable to consumer
  9. 57-43.2-04.1 · Tax collection allowance
  10. 57-43.2-04.2 · Refund to prevent taxation by multiple jurisdictions
  11. 57-43.2-04.3 · Refund of tax on tax-exempt sales
  12. 57-43.2-04.4 · Credit for taxes paid on worthless accounts and refunds
  13. 57-43.2-04.5 · Refund - Emergency medical services operation - Fire…
  14. 57-43.2-04.6 · Refund of tax for fuel used for a refrigeration unit on…
  15. 57-43.2-06 · License, fee, and bond
  16. 57-43.2-07 · Bond or letter of credit required
  17. 57-43.2-07.1 · Qualification for exporter license
  18. 57-43.2-07.2 · Qualification for importer license
  19. 57-43.2-08 · Application for license - Issuance of license - Denial of…
  20. 57-43.2-09 · Revocation of license - Hearing to show cause -…
  21. 57-43.2-10 · Retention of records - Subject to inspection
  22. 57-43.2-11.1 · Report by terminal operator required
  23. 57-43.2-12 · Monthly returns and payments
  24. 57-43.2-13 · Presumption
  25. 57-43.2-14 · Commissioner to audit report and assess tax
  26. 57-43.2-14.1 · Determination if no report is filed
  27. 57-43.2-15 · Penalty and interest - Violations
  28. 57-43.2-16 · Determination if no return made
  29. 57-43.2-16.1 · Corporate officer liability
  30. 57-43.2-16.2 · Governor and manager liability
  31. 57-43.2-16.3 · Lien of tax - Collection - Action authorized
  32. 57-43.2-16.4 · Liability of a general partner in a limited liability…
  33. 57-43.2-17 · Fraudulent return
  34. 57-43.2-18 · Distribution of tax
  35. 57-43.2-19 · Transfer, deposit, and distribution of funds
  36. 57-43.2-20 · Erroneously or illegally collected taxes
  37. 57-43.2-21 · Inventory gains - Losses
  38. 57-43.2-22 · Administration - Assistance authorized - Rules
  39. 57-43.2-23 · Violations
  40. 57-43.2-24 · Penalties
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