Special fuel tax for interstate motor carriers - Computation - Credits - Refunds
N.D. Cent. Code § 57-43.2-38
in effect57-43.2-38. Special fuel tax for interstate motor carriers - Computation - Credits -
Refunds.
1. An interstate motor carrier importing special fuel into this state is subject to the special
fuel tax imposed by section 57-43.2-02 on the number of gallons [liters] of fuel used in
the state to propel licensed motor vehicles upon the public roads or highways in the
state.
2. The amount of fuel used in interstate fleet operations by a motor carrier is determined
by using a factor, the numerator of which is the total miles [kilometers] operated in this
state and the denominator of which is the total miles [kilometers] operated both within
and without this state applied to the total of that fuel used both within and without this
state.
3. An interstate motor carrier is eligible for tax credits or tax refunds at the times and in
the manner prescribed by a cooperative agreement authorized by section 57-43.2-37.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c43-2.pdf#nameddest=57-43p2-38Fetched: 10/16/2026