§ 57-43.2-11 — Report by refiner, supplier, distributor, retailer, importer, or exporter required

North Dakota § 57-43.2-11

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-43.2: Special Fuels and Importer for Use Taxes

Text

required.
1. A refiner, supplier, distributor, retailer, importer, or exporter shall file a monthly report
with the commissioner no later than the twenty-fifth day of each calendar month
covering special fuel sold and used during the preceding calendar month. 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 the
report is filed by mail, the report is timely if the envelope containing the report is
postmarked by the United States postal service or other postal carrier service before
midnight of the due date. The commissioner may require separate reports to be filed
covering liquefied petroleum gases. The tax commissioner may, upon request and for
good cause shown, grant an extension of time to file a report not to exceed thirty days.
2. The report to the commissioner must be on a form prescribed and furnished by the
commissioner. The commissioner may require that all or part of the report be
submitted in an electronic format approved by the commissioner, provided the person
required to file the report is able to use an electronic format. The report must contain
such information as required by the commissioner, including:
a. A detailed schedule of special fuel refined, purchased, imported, and exported.
b. A detailed schedule of special fuel sold to a person eligible to purchase the
special fuel without the tax imposed by this chapter.
c. A detailed schedule of special fuel sold tax-paid to a person for resale, including a
list of persons who purchased the special fuel for resale.
d. The total number of gallons of special fuel sold and used subject to tax imposed
by this chapter.
e. The number of gallons of special fuel sold tax-exempt to a qualified consumer.
f. The number of gallons of special fuel in physical inventory at the beginning of the
calendar month, the number of gallons in physical inventory at the close of the
calendar month, and any gains or losses experienced.
3. The report must be signed by the taxpayer to be valid and must contain a written
declaration that it is made and subscribed under penalties of perjury. The tax
commissioner may prescribe alternative methods for signing, subscribing, or verifying
a report filed by electronic means, including telecommunications, that shall have the

same validity and consequence as the actual signature and written declaration for a
paper return.