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Deadline Nears for Fuel Tax Refunds
BISMARCK, N.D. – Tax Commissioner Ryan Rauschenberger reminds consumers that June 30 is the deadline to apply for a refund of fuel taxes paid in 2013 on gasoline/gasohol purchased to power farm, ranch, and industrial equipment used off-road. Fuel purchased for use by an emergency medical services operation also qualifies for a refund of the tax.

Taxes collected on motor fuels are intended to go towards highway maintenance. “State law provides that part of the taxes paid by industrial consumers, farmers and ranchers is refundable because their construction equipment, tractors, and combines generally don't run on public highways,” said Rauschenberger. “Fuel used in vehicles designed for use on public roads is not eligible for the refund. If a vehicle is required to be licensed, the fuel tax paid on the fuel used in that vehicle is not refundable.”

Farmers and ranchers may receive a refund of 16 cents per gallon, and industrial consumers may request a refund of 22.5 cents per gallon for gasoline/gasohol purchased.

Gasohol is a mixture of gasoline and ethanol, with the most common mixture of 90 percent gasoline and 10 percent ethanol.

Emergency medical services operations may request a refund of 23 cents per gallon for purchases of gasoline/gasohol or non-dyed diesel fuel and 8 cents per gallon of aviation fuel.

The Agriculture Research Fund receives a total of seven cents per gallon based on the refunds requested by agricultural producers. The Agricultural Products Utilization Commission (APUC) receives one-half cent per gallon based on the refunds requested by industrial consumers. If a refund is not requested, the tax remains in the Highway Tax Distribution Fund.

For calendar year 2013, the refund program provided the agricultural research fund more than $83,990; APUC received over $42,740; and the state ethanol production incentive fund received nearly $21,000. The Tax Department issued consumer refunds of over $566,500 dollars for about 3.1 million gallons of motor fuel sold. Over 2,300 fuel tax refunds were issued with the average refund over $243.

For more information on the motor fuel tax refund, visit the Tax Department’s web site or call the Motor Fuels Taxes Section, at 701.328.3126. Taxpayers can stay up-to-date on North Dakota tax-related matters by visiting the Tax Department’s web site or connecting with the Tax Department on Facebook and YouTube.

-Peggy Brintnell, ND Tax Department