North Dakota § 57-43.2-02.4 Special fuels tax exemption for hydrogen

North Dakota Statutes

§ 57-43.2-02.4 — Special fuels tax exemption for hydrogen

North Dakota § 57-43.2-02.4

Title 57Taxation

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

This text of North Dakota § 57-43.2-02.4 (Special fuels tax exemption for hydrogen) 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 § 57-43.2-02.4 (2026).

Text

Expired under S.L. 2005, ch. 575, § 3. 57-43.2-03. Special excise tax levied.

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 impose

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Expired under S.L. 2005, ch. 575, § 3.
57-43.2-03. Special excise tax levied.
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.