What are the current North Dakota motor fuel tax rates?
The current North Dakota motor fuel tax is $.23 per gallon for motor vehicle fuel (gasoline and gasohol). The special fuel tax rate is also $.23 per gallon. Special fuel includes clear diesel, soy, kerosene, propane, compressed natural gas and other special fuels. $.04 per gallon is imposed on dyed (red) diesel, biodiesel, and kerosene and on CNG, waste oil, and soy oil and other blending components sold for uses other than in a licensed vehicle. A 2% tax is imposed on LPG for uses other than in a licensed vehicle. Effective January 1, 2008, the tax rates were reduced for special fuels sold for use as heating fuel to 1% for LPG and $.02 per gallon for all other special fuels. Effective July 1, 2009, all special fuels sold for use as heating fuel are exempt from tax. The special fuel excise tax is not subject to refund. Aviation gasoline and jet fuel tax rates are $.08 per gallon. For a tax rate chart go to http://www.nd.gov/tax/fuel/pubs/ndfueltaxrates.
