Partnertax.ai
Start free trial →

North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-43.2-11.1

Report by terminal operator required

Official textlegis.nd.gov

# 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 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 the report is filed by mail, the report is timely if the envelope containing the report is postmarked by the United States postal service or other postal carrier service before midnight of the due date. The tax commissioner may, upon request and for good cause shown, grant an extension of time to file a report not to exceed thirty days.

# 2.

The report to the commissioner must be on a form prescribed and furnished by the commissioner or in a format approved by the commissioner. The commissioner may require that all or part of the report be submitted in an electronic format approved by the commissioner, provided the terminal operator is able to file the report in an electronic format. The report must contain such information as required by the commissioner and may include:
a. A detailed schedule of special fuel received into the terminal for or on behalf of the position holder.
b. A detailed schedule of special fuel removed from the terminal by or on behalf of a position holder.
c. The number of gallons of special fuel in inventory at the beginning of the calendar month and the number of gallons in inventory at the close of the calendar month for each position holder.

# 3.

The report must be signed by the taxpayer to be valid and must contain a written declaration that it is made under penalties of perjury. The tax commissioner may prescribe alternative methods for signing, subscribing, or verifying a return filed by electronic means, including telecommunications, that shall have the same validity and consequence as the actual signature and written declaration for a paper return.
57-43.2-11.2. Common or contract carrier - License required - Records required -Diverted loads - Commissioner to audit records.
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 in a vehicle, railcar, or vessel into this state from another state or country shall ensure that a bill of lading indicating North Dakota as the destination state has been issued by the terminal or bulk plant from which the fuel was removed. If a bill of lading issued by the terminal or bulk plant indicates a destination other than North Dakota, the transporter shall issue a diversion ticket indicating North Dakota as the destination state. If a bill of lading was not issued by the terminal or bulk plant, the transporter shall issue a bill of lading for each shipment indicating North Dakota as the destination state. A copy of a diversion ticket and bill of lading prepared by the transporter shall be mailed, faxed, or electronically transmitted to the commissioner before the fuel enters the state.
3. A common or contract carrier transporting special fuel in the state shall provide a copy of the bill of lading accompanying the shipment, along with any drop load tickets and diversion tickets issued for the delivered fuel to the refiner, supplier, distributor, importer, retailer, or consumer to whom delivery of the shipment was made.

# 4.

A refiner, supplier, distributor, importer, retailer, or consumer may not knowingly accept delivery of special fuel into storage facilities in this state if that delivery is not accompanied by a bill of lading or diversion ticket issued by the terminal operator, bulk plant operator, or transporter, which specifically indicates North Dakota as the destination state of the special fuel.

# 5.

If a common or contract carrier unloads only a portion of a shipment at a location or if the load is loaded at a location other than what is indicated in the bill of lading or diversion ticket, the transporter shall issue a drop load ticket. If the fuel is dropped at more than one location, the drop load ticket must identify the name and address of all locations and the type of fuel and gallonage dropped. A copy of the ticket must be maintained on board and a copy must accompany the bill of lading that is provided to the refiner, supplier, distributor, importer, retailer, or consumer taking delivery of the fuel.

# 6.

A diversion ticket must include the following information:
a. The transporter's name and address.
b. The date and time of issuance.
c. The diversion ticket number.
d. The name and address of the consignee indicated on the original bill of lading.
e. The destination as stated on the original bill of lading.
f. The original bill of lading number.
g. The location diverted to, including the address to which the fuel was diverted and the destination state.
h. The number of gallons of fuel being diverted.
i. The type of fuel being diverted.
j. Any other information required by the commissioner.

# 7.

A drop load ticket must include the following:
a. The transporter's name and address.
b. The date and time of issuance.
c. The partial load ticket number.
d. The name and address of the consignee indicated on the original bill of lading.
e. The destination on the original bill of lading as shown on the diversion ticket, if issued.
f. The original bill of lading number and, if available, the diversion ticket number.
g. The number of gallons off-loaded at each location.
h. The type of fuel off-loaded at each location.
i. Any other information required by the commissioner.

# 8.

Except as otherwise provided in this section, the commissioner may audit the records of the common or contract carrier, whether or not licensed by the commissioner, and may impose such penalties as authorized by this chapter.

Source: view the official PDF

Report a problem

What's wrong?

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