What are the motor fuel reporting requirements?
All holders of a motor fuel dealer license are required to file a monthly motor fuel report detailing fuel purchase and sale activity. The Tax Commissioner requires the monthly reports to be filed electronically using either the Excel spreadsheet template provided by this office or using electronic data interchange (EDI). The electronic reports are submitted via a secure web application. The deadline for filing the monthly reports is the 25th of the month following the month of activity (i.e., May activity reporting is due by June 25). Payments for electronic reports can be submitted electronically via EFT or by check accompanied by a voucher. An application for electronic filing must be submitted and a registration process must be completed prior to submitting electronic reports. The electronic filing registration application, monthly reporting forms, and the registration and forms instructions are available on the web at http://www.nd.gov/tax/fuel/elecfiling/formsinstr.html.