North Dakota Statutes
§ 57-43.2-02 — Tax imposed
North Dakota § 57-43.2-02
This text of North Dakota § 57-43.2-02 (Tax imposed) 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 § 57-43.2-02 (2026).
Text
1.Except as otherwise provided in this chapter, an excise tax of twenty-three cents per
gallon [3.79 liters] is imposed on the sale or delivery of all special fuel sold or used in
this state. For the purpose of determining the tax upon compressed natural gas and
liquefied natural gas under this section, one hundred twenty cubic feet [3.40 cubic
meters] of compressed natural gas, and one and seven-tenths gallons [6.44 liters] of
liquefied natural gas is equal to one gallon [3.79 liters] of other special fuel.
2.A refiner, supplier, distributor, or retailer shall remit the tax imposed by this section on
special fuel used and on direct sales of special fuel to a customer.
3.The tax imposed by this section does not apply on sales by a supplier to another
supplier, on a sale by a supplier to
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-43.2-02, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-43.2-02.