Tax Commissioner Reminds Eligible North Dakotans to Apply for Motor Fuel Tax Refund by June 30

North Dakota collects three types of motor fuel taxes: Motor Vehicle Fuel Tax (gasoline and gasohol), Special Fuels Tax (including diesel, biodiesel, kerosene, propane, compressed and liquefied natural gas, and other blended fuels), and Aviation Fuel Tax. Taxpayers who use fuel for purposes other than operating on public roads, such as farming, ranching, or industrial operations, may be eligible for a refund.

“June 30 is the deadline to apply for a full or partial refund of state fuel taxes paid in 2025,” said Tax Commissioner Kroshus. “We encourage eligible North Dakotans—particularly those in the industrial and agricultural sectors—to take advantage of this opportunity and submit their applications by the quickly approaching deadline.”

Taxpayers may qualify for different types of motor fuel tax refunds including farmers, ranchers, and industrial consumers may be eligible for a refund of 23 cents per gallon for gasoline/gasohol purchased. Receipts from purchases made in 2025 must be uploaded within the Motor Fuel Refund Application in ND TAP by June 30 to qualify for the refund. Gasohol is a mixture of gasoline and ethanol, with the most common mixture of 90 percent gasoline and 10 percent ethanol. 

“Revenue generated from motor fuel tax collections are deposited into the North Dakota Highway Fund and are used to support the maintenance of our public highways,” said Commissioner Kroshus. “Because industrial equipment, along with farm and ranch machinery, is typically not operated on public roads, those consumers may be eligible for a refund.” 

Unclaimed refunds remain in the Highway Distribution Fund, managed by the Office of State Treasurer. For more details about the motor fuel tax refund, visit tax.nd.gov/motorfuel or contact the Office of State Tax Commissioner’s Motor Fuel Tax Section at 701-328-2702.

For more information on North Dakota tax-related matters, please visit the Office of the State Tax Commissioner’s website at tax.nd.gov or connect with us on social media.