North Dakota collects three types of motor fuel taxes: Motor Vehicle Fuel Tax (gasoline and gasohol), Special Fuels Tax (including diesel, biodiesel, kerosene, propane, compressed and liquefied natural gas, and other blended fuels), and Aviation Fuel Tax. Taxpayers who use fuel for purposes other than operating on public roads, such as farming, ranching, or industrial operations, may be eligible for a refund.
“The deadline to apply for a refund of state fuel taxes paid in 2024 is quickly approaching,” said Tax Commissioner Kroshus. “We encourage eligible North Dakotans—particularly those in the industrial and agricultural sectors—to take advantage of this opportunity and submit their applications by June 30.”
Taxpayers may qualify for different types of motor fuel tax refunds including farmers, ranchers, and industrial consumers may be eligible for a refund of 23 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.
“Motor fuel tax revenue is used to support the maintenance of our public highways,” said Commissioner Kroshus. “Because industrial equipment, along with farm and ranch machinery, is generally not operated on public roads, those consumers may be eligible for a refund.”
In 2024, $88,000 in refunds were issued for approximately 382,000 gallons of motor fuel sold in 2023. Unclaimed refunds remain in the Highway Distribution Fund, managed by the Office of State Treasurer. For more information about the motor fuel tax refund, visit tax.nd.gov/motorfuel or contact the Office of State Tax Commissioner’s Motor Fuel Tax Section at 701-328-2702.
For more information regarding North Dakota tax-related programs, please visit the Office of State Tax Commissioner’s website at tax.nd.gov or connect with us on social media.