Monthly report by refiner, supplier, distributor, importer, or exporter required
N.D. Cent. Code § 57-43.3-14
in effect57-43.3-14. Monthly report by refiner, supplier, distributor, importer, or exporter
required.
1. A refiner, supplier, distributor, importer, or exporter shall file a monthly report with the
commissioner no later than the twenty-fifth day of each calendar month covering
aviation fuel sold and used during the preceding calendar month. When the twenty-fifth
day of the calendar month falls on a Saturday, Sunday, or legal holiday, the due date is
the first working day after the Saturday, Sunday, or legal holiday. When the report is
filed by mail, the report is timely if the envelope containing the report is postmarked by
the United States postal service or other postal carrier service before midnight of the
due date. The tax commissioner may, upon request and for good cause shown, grant
an extension of time to file a report not to exceed thirty days.
2. The report to the commissioner must be on a form prescribed and furnished by the
commissioner. The commissioner may require that all or part of the report be
submitted in an electronic format approved by the commissioner, provided the person
required to file the report is able to file the report using an electronic format. The report
must contain such information as required by the commissioner, including:
a. A detailed schedule of aviation fuel refined, purchased, imported, and exported.
b. A detailed schedule of aviation fuel sold to a person eligible to purchase the
aviation fuel without the tax imposed by this chapter.
c. A detailed schedule of the number of gallons of aviation fuel sold to a person with
the tax imposed by this chapter, including a person who purchased the aviation
fuel for resale.
d. The total number of gallons of aviation fuel sold and used subject to the tax
imposed by this chapter.
e. The number of gallons of aviation fuel sold tax-exempt to a qualified consumer.
f. The number of gallons of aviation fuel in inventory at the beginning of the
calendar month, the number of gallons in inventory at the close of the calendar
month, and any gains or losses experienced.
3. The report must be signed by the taxpayer to be valid and must contain a written
declaration that it is made and subscribed under penalties of perjury.
4. The tax commissioner may prescribe alternative methods for signing, subscribing, or
verifying a return filed by electronic means, including telecommunications, that shall
have the same validity and consequence as the actual signature and written
declaration for a paper return.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c43-3.pdf#nameddest=57-43p3-14Fetched: 10/16/2026