North Dakota § 57-43.2-02.3 Exemptions (Contingent expiration date - See note)

North Dakota Statutes

§ 57-43.2-02.3 — Exemptions (Contingent expiration date - See note)

North Dakota § 57-43.2-02.3

Title 57Taxation

Ch. 57-43.2Special Fuels and Importer for Use Taxes

This text of North Dakota § 57-43.2-02.3 (Exemptions (Contingent expiration date - See note)) 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 § 57-43.2-02.3 (2026).

Text

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 sec

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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