§ 57-43.2-11.2 — Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records

North Dakota § 57-43.2-11.2

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

Text

Diverted loads - Commissioner to audit records.
1. A common or contract carrier shall obtain a license issued by the commissioner. The
application for license must be made on a form prescribed by the commissioner and
contain the information required by the commissioner.
2. A common or contract carrier transporting special fuel in a vehicle, railcar, or vessel
into this state from another state or country shall ensure that a bill of lading indicating
North Dakota as the destination state has been issued by the terminal or bulk plant
from which the fuel was removed. If a bill of lading issued by the terminal or bulk plant
indicates a destination other than North Dakota, the transporter shall issue a diversion
ticket indicating North Dakota as the destination state. If a bill of lading was not issued
by the terminal or bulk plant, the transporter shall issue a bill of lading for each
shipment indicating North Dakota as the destination state. A copy of a diversion ticket
and bill of lading prepared by the transporter shall be mailed, faxed, or electronically
transmitted to the commissioner before the fuel enters the state.
3. A common or contract carrier transporting special fuel in the state shall provide a copy
of the bill of lading accompanying the shipment, along with any drop load tickets and
diversion tickets issued for the delivered fuel to the refiner, supplier, distributor,
importer, retailer, or consumer to whom delivery of the shipment was made.
4. A refiner, supplier, distributor, importer, retailer, or consumer may not knowingly accept
delivery of special fuel into storage facilities in this state if that delivery is not
accompanied by a bill of lading or diversion ticket issued by the terminal operator, bulk
plant operator, or transporter, which specifically indicates North Dakota as the
destination state of the special fuel.

5. If a common or contract carrier unloads only a portion of a shipment at a location or if
the load is loaded at a location other than what is indicated in the bill of lading or
diversion ticket, the transporter shall issue a drop load ticket. If the fuel is dropped at
more than one location, the drop load ticket must identify the name and address of all
locations and the type of fuel and gallonage dropped. A copy of the ticket must be
maintained on board and a copy must accompany the bill of lading that is provided to
the refiner, supplier, distributor, importer, retailer, or consumer taking delivery of the
fuel.
6. A diversion ticket must include the following information:
a. The transporter's name and address.
b. The date and time of issuance.
c. The diversion ticket number.
d. The name and address of the consignee indicated on the original bill of lading.
e. The destination as stated on the original bill of lading.
f. The original bill of lading number.
g. The location diverted to, including the address to which the fuel was diverted and
the destination state.
h. The number of gallons of fuel being diverted.
i. The type of fuel being diverted.
j. Any other information required by the commissioner.
7. A drop load ticket must include the following:
a. The transporter's name and address.
b. The date and time of issuance.
c. The partial load ticket number.
d. The name and address of the consignee indicated on the original bill of lading.
e. The destination on the original bill of lading as shown on the diversion ticket, if
issued.
f. The original bill of lading number and, if available, the diversion ticket number.
g. The number of gallons off-loaded at each location.
h. The type of fuel off-loaded at each location.
i. Any other information required by the commissioner.
8. Except as otherwise provided in this section, the commissioner may audit the records
of the common or contract carrier, whether or not licensed by the commissioner, and
may impose such penalties as authorized by this chapter.