Motor Fuel Tax Schedules And Reports Instruction Page 4
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43DUE DATES
The due date for all tax reports and schedules and tax payments is the 25th of the month following the
month covered by the report. If the 25th falls on a Saturday, Sunday, or legal holiday, the due-date is the
fi rst working day after the weekend or holiday.
To be timely:
● Paper documents and checks mailed to the Tax Commissioner must be postmarked no later than
midnight of the due date;
● Electronically-fi led reports must be received by the Tax Commissioner no later than midnight on the
due date; and
● Taxpayers making EFT payments for electronically fi led tax reports must initiate payment with the
bank by the due date.
PRODUCT CODES
The following standard uniform product codes are used for reporting fuel transactions:
Aviation Fuel
Liquefi ed Petroleum Gas
065 Gasoline (for aircraft)
054 Propane
125 Aviation Gasoline
Special Fuel
130 Jet Fuel
142 Undyed Kerosene (for aircraft)
072 Kerosene – Dye Added
091 Waste Oil
Motor Vehicle Fuel
122 Blending Components
065 Gasoline
142 Kerosene - Undyed
079 E-85
160 Diesel Fuel - Undyed
122 Blending Components
224 Compressed Natural Gas (CNG)
124 Gasohol
228 Diesel Fuel – Dye Added
241 Ethanol-Alcohol
284 Biodiesel – Undyed (B100)
243 Methanol
285 Soy Oil
290 Biodiesel – Dye Added (B100)
SCHEDULES OF GALLONS RECEIVED
Use the following schedules to report fuel refi ned, manufactured, purchased, or imported:
1 – Gallons received in North Dakota – ND tax paid
2 – Gallons received in North Dakota – ND tax NOT paid
3 – Gallons imported into North Dakota by your business – ND tax NOT paid
A separate schedule is required for each tax type; i.e. aviation fuel, liquefi ed petroleum gas, motor vehicle
fuel, and special fuel. The instructions are the same for all tax types.
Schedule Type 1 –
Gallons received in North Dakota – ND tax paid
All transactions must be detailed. All mandatory fi elds must have an entry.
Entities with active fuel tax licenses from the Tax Commissioner should always purchase fuel without
the ND tax charged by the selling supplier or distributor. A licensed distributor may, however, encounter
occasional circumstances when the ND tax is paid to the seller. This schedule must be used to report
those tax-paid purchases.
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