Taxpayers may qualify for different types of motor fuel tax refunds.
- Consumers who pay the 23 cent per gallon motor vehicle fuel tax but use the fuel in non-licensed equipment for an agricultural, industrial, or governmental purpose may obtain a full refund.
- State and political subdivisions may obtain a full refund for all motor vehicle fuel used for construction, reconstruction, and maintenance of roads and highways.
- Emergency medical services operations may obtain a full refund for motor vehicle fuel and special fuel used in ambulances. Emergency medical services operations can also receive a refund for aviation fuel used in air ambulances.
- Consumers using undyed diesel in refrigeration units on a truck or trailer can receive a refund for the difference in tax that would be charged for dyed diesel.
To apply for one of these refunds, visit ND TAP (Taxpayer Access Point) to submit your refund claim electronically. All supporting documentation will need to be uploaded with your submission. You may choose to receive your refund in the form of a check or direct deposit.
Motor Vehicle Fuel