North Dakota § 57-43.2-11.1 Report by terminal operator required

North Dakota Statutes

§ 57-43.2-11.1 — Report by terminal operator required

North Dakota § 57-43.2-11.1

Title 57Taxation

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

This text of North Dakota § 57-43.2-11.1 (Report by terminal operator required) 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 § 57-43.2-11.1 (2026).

Text

1.A terminal operator shall file a monthly report with the commissioner no later than the twenty-fifth day of each calendar month covering special fuel received into and removed from the terminal 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 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 o

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1. A terminal operator shall file a monthly report with the commissioner no later than the
twenty-fifth day of each calendar month covering special fuel received into and
removed from the terminal 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 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 or in a format approved 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 terminal operator is able to file the report in an
electronic format. The report must contain such information as required by the
commissioner and may include:
a. A detailed schedule of special fuel received into the terminal for or on behalf of
the position holder.
b. A detailed schedule of special fuel removed from the terminal by or on behalf of a
position holder.
c. The number of gallons of special fuel in inventory at the beginning of the calendar
month and the number of gallons in inventory at the close of the calendar month
for each position holder.
3. The report must be signed by the taxpayer to be valid and must contain a written
declaration that it is made under penalties of perjury. The tax commissioner may
prescribe alternative methods for signing, subscribing, or verifying a return 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.