North Dakota § 57-43.1-45 Motor vehicle fuel tax for interstate motor carriers - Computation - Credits - Refunds

North Dakota Statutes

§ 57-43.1-45 — Motor vehicle fuel tax for interstate motor carriers - Computation - Credits - Refunds

North Dakota § 57-43.1-45

Title 57Taxation

Ch. 57-43.1Motor Vehicle Fuels and Importer for Use Taxes

This text of North Dakota § 57-43.1-45 (Motor vehicle fuel tax for interstate motor carriers - Computation - Credits - Refunds) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 57-43.1-45 (2026).

Text

- Refunds.

1.An interstate motor carrier importing motor vehicle fuel into the state is subject to the motor vehicle fuel tax imposed by this chapter 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.The amount of fuel used in interstate fleet operations by a motor carrier is determined by using a factor, the numerator of which is the total miles [kilometers] operated in this state and the denominator of which is the total miles [kilometers] operated both within and without this state applied to the total of that fuel used both within and without this state.

3.An interstate motor carrier is eligible for tax credits or tax refunds at the times and in the manner prescribed by a cooperative agree

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- Refunds.
1. An interstate motor carrier importing motor vehicle fuel into the state is subject to the
motor vehicle fuel tax imposed by this chapter 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. The amount of fuel used in interstate fleet operations by a motor carrier is determined
by using a factor, the numerator of which is the total miles [kilometers] operated in this

state and the denominator of which is the total miles [kilometers] operated both within
and without this state applied to the total of that fuel used both within and without this
state.
3. An interstate motor carrier is eligible for tax credits or tax refunds at the times and in
the manner prescribed by a cooperative agreement authorized by section 57-43.1-44.