North Dakota § 57-43.2-38 Special fuel tax for interstate motor carriers - Computation - Credits - Refunds

North Dakota Statutes

§ 57-43.2-38 — Special fuel tax for interstate motor carriers - Computation - Credits - Refunds

North Dakota § 57-43.2-38

Title 57Taxation

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

This text of North Dakota § 57-43.2-38 (Special fuel tax for interstate motor carriers - Computation - Credits - Refunds) 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 § 57-43.2-38 (2026).

Text

Refunds.

1.An interstate motor carrier importing special fuel into this state is subject to the special fuel tax imposed by section 57-43.2-02 on the number of gallons [liters] of fuel used in the state to propel licensed motor vehicles upon the public roads or highways in the state.

2.The amount of fuel used in interstate fleet operations by a motor carrier is determined by using a factor, the numerator of which is the total miles [kilometers] operated in this state and the denominator of which is the total miles [kilometers] operated both within and without this state applied to the total of that fuel used both within and without this state.

3.An interstate motor carrier is eligible for tax credits or tax refunds at the times and in the manner prescribed by a cooperative agreement aut

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Refunds.
1. An interstate motor carrier importing special fuel into this state is subject to the special
fuel tax imposed by section 57-43.2-02 on the number of gallons [liters] of fuel used in
the state to propel licensed motor vehicles upon the public roads or highways in the
state.
2. The amount of fuel used in interstate fleet operations by a motor carrier is determined
by using a factor, the numerator of which is the total miles [kilometers] operated in this
state and the denominator of which is the total miles [kilometers] operated both within
and without this state applied to the total of that fuel used both within and without this
state.
3. An interstate motor carrier is eligible for tax credits or tax refunds at the times and in
the manner prescribed by a cooperative agreement authorized by section 57-43.2-37.