This text of North Dakota § 57-43.2-03 (Special excise tax levied) 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.
imposed by sections 57-43.2-02 and 57-43.2-03 at the time the fuel is sold to the
consumer. Special fuel, other than diesel fuel and propane, 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 at
the time the fuel is sold to the consumer. Fuel purchased for use in a licensed motor
vehicle is not exempt from the tax imposed by section 57-43.2-02.
3.A consumer purchasing special fuel for a use in which it becomes an ingredient or a
component part of tangible personal property intended to be sold ultimately at retail is
exempt from the tax imposed by section 57-43.2-02 and is not subject to the tax
imposed by section 57-43.2-03.
Exemptions. (Contingent effective date - See note)
1.Special fuel commonly known as diesel fuel which is
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imposed by sections 57-43.2-02 and 57-43.2-03 at the time the fuel is sold to the
consumer. Special fuel, other than diesel fuel and propane, 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 at
the time the fuel is sold to the consumer. Fuel purchased for use in a licensed motor
vehicle is not exempt from the tax imposed by section 57-43.2-02.
3. A consumer purchasing special fuel for a use in which it becomes an ingredient or a
component part of tangible personal property intended to be sold ultimately at retail is
exempt from the tax imposed by section 57-43.2-02 and is not subject to the tax
imposed by section 57-43.2-03.
Exemptions. (Contingent effective date - See note)
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
57-43.2-03. Propane 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 at the time the fuel is sold to the
consumer. Special fuel, other than diesel fuel and propane, 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 at
the time the fuel is sold to the consumer. Fuel purchased for use in a licensed motor
vehicle is not exempt from the tax imposed by section 57-43.2-02.
3. A consumer purchasing special fuel for a use in which it becomes an ingredient or a
component part of tangible personal property intended to be sold ultimately at retail is
exempt from the tax imposed by section 57-43.2-02 and is not subject to the tax
imposed by section 57-43.2-03.
4. Liquefied natural gas sold or used for an agricultural, industrial, or railroad purpose is
exempt from the special fuel tax imposed by sections 57-43.2-02 and 57-43.2-03.