Motor Fuel Tax Schedules And Reports Instruction Page 13
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43Schedule Type 5Y –
Gallons sold to railroads – ND 2% excise taxable
Transactions must be detailed. Exception: Distributors may summarize bulk truck (as opposed to
transport load) deliveries for each railroad company. All mandatory fi elds must have an entry.
Report the following transactions on this schedule type:
● SF: Gallons of dyed diesel fuel, dyed diesel fuel blended with biodiesel, unblended biodiesel intended
for blending with dyed diesel fuel, and kerosene, sold directly to railroads for use in locomotives.
Do not report the following transactions on this schedule type:
○ SF: Gallons of undyed diesel fuel, undyed diesel fuel blended with biodiesel, unblended biodiesel
intended for blending with undyed diesel fuel, and kerosene intended for use in a licensed motor
vehicle.
○ SF: Gallons of special fuel sold to railroads for uses other than in locomotives (see schedule type 5X).
○ AVI/LPG/MVF: Aviation fuel, liquefi ed petroleum gas, or motor vehicle fuel transactions.
Schedule Type 6 –
Gallons Sold to licensed suppliers or distributors
for resale – ND non taxable (for SF & LPG, include non-taxable sales to
licensed retailers)
Transactions must be detailed. Exception: transfers from motor vehicle fuel or special fuel to aviation
fuel may be summarized. All mandatory fi elds must have an entry.
Report the following transactions on this schedule type:
● AVI/MVF: Gallons sold in ND to a licensed supplier or distributor, with no ND fuel tax applied.
● LPG/SF: Gallons sold in ND to a licensed supplier, distributor, or retailer, with no ND fuel tax
applied.
● AVI/LPG/MVF/SF: Gallons sold in ND to a business for use as an ingredient in the manufacture of
another product not subject to fuel tax.
● MVF: Gallons of regular gasoline transferred from motor vehicle fuel to aviation fuel.
These gallons must also be reported on the aviation fuel Schedule of Gallons Received, schedule
type 2.
● SF: Gallons of kerosene transferred from special fuel to aviation fuel.
These gallons must also be reported on the aviation fuel Schedule of Gallons Received, schedule
type 2.
Do not report the following transactions on this schedule type:
○ AVI/LPG/MVF/SF: Gallons sold in ND to a licensed supplier or distributor, on which the ND per
gallon fuel tax was applied.
○ AVI/LPG/MVF/SF: Gallons exported by your business.
○ AVI/LPG/MVF/SF: Exchanges or other above-the-rack pipeline terminal transactions.
Schedule Type 7 –
Gallons exported out of North Dakota by your business
– ND non-taxable
Transaction must be detailed. Exception: direct sales to consumers may be summarized. All mandatory
fi elds must have an entry.
Report the following transactions on this schedule type:
● AVI/LPG/MVF/SF: Gallons exported out of ND by your business.
An “export” is fuel purchased in bulk or tanker load in ND and transported to another state, Canadian
province, or other foreign jurisdiction, for sale in that jurisdiction.
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