Motor Fuel Tax Schedules And Reports Instruction Page 5
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43Report the following transactions on this schedule type:
● Gallons purchased in ND with the ND fuel tax erroneously charged and remitted by the seller.
● Gallons purchased in ND with the ND tax charged and remitted by the seller, based upon
circumstances pre-approved by the Tax Commissioner.
● Gallons purchased in ND from an entity whose inventory consists only of ND tax paid fuel.
● Gallons purchased by a new business prior to obtaining a license from the Tax Commissioner.
Do not report the following transactions on this schedule type:
○ Gallons purchased in ND without the ND fuel tax payable to the seller.
○ Gallons purchased in ND with only the Federal fuel tax payable to the seller.
○ Gallons imported by your business.
Schedule Type 2 –
Gallons received in North Dakota – ND tax NOT paid
Transactions must be detailed. Exception: transfers to aviation fuel from motor vehicle fuel or special fuel
may be summarized. All mandatory fi elds must have an entry.
Report the following transactions on this schedule type:
● Gallons purchased in ND without the ND fuel tax payable to the seller.
● Gallons manufactured or refi ned in ND by your business.
● Gallons sold over the rack by a supplier at a ND pipeline terminal.
The entity listed on a bill of lading as the supplier or shipper must report gallons sold over the rack
at a ND pipeline terminal as “gallons received.” This will allow accurate tracking of the fuel from a
terminal operator’s Schedule of Gallons Disbursed to a supplier’s Schedule of Gallons Received.
● Gallons of regular gasoline transferred to aviation fuel from motor vehicle fuel.
These gallons must also be reported on the motor vehicle fuel Schedule of Gallons Disbursed,
schedule type 6.
● Gallons of kerosene transferred to aviation fuel from special fuel.
These gallons must also be reported on the special fuel Schedule of Gallons Disbursed,
schedule type 6.
Do not report the following transactions on this schedule type:
○ Gallons purchased in ND with the ND fuel tax payable to the seller.
○ Gallons imported by your business.
○ Gallons received into a ND pipeline terminal storage facility.
○ Exchanges or other above the rack pipeline terminal transactions.
Schedule Type 3 –
Gallons imported into North Dakota by your business
– ND tax NOT paid
Transactions must be detailed. Exception: imports consisting only of direct sales to ND consumers may be
summarized. All mandatory fi elds must have an entry.
Report the following transactions on this schedule type:
● Gallons imported into ND by your business.
An “import” is fuel purchased in bulk or tanker load in another state, Canadian province, or other
foreign jurisdiction, and brought into ND for sale in ND.
“Imports” include all fuel from a bulk plant, terminal, or any other storage facility, in another
jurisdiction, regardless where it was purchased, brought into ND for sale in ND. It also includes fuel
purchased in ND, exported, and returned to ND for sale in ND.
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