The North Dakota Office of State Tax Commissioner announces that beginning January 1, 2025, the submission window for motor fuel tax refunds will be open. North Dakota taxpayers who qualify for a refund on motor fuel tax payments can apply online through the North Dakota Taxpayers Access Point (ND TAP).
The motor fuel tax refund program provides eligible taxpayers with the opportunity to receive a refund for certain fuel taxes paid on fuel used for specific business operations or in other qualifying circumstances. Refunds are available for a variety of eligible uses, including fuel used in agricultural, off-highway, and government vehicles.
To apply for a motor fuel tax refund, applicants must submit their refund claims through ND TAP, the state’s secure online platform for taxpayers which allows users to complete and submit their refund requests quickly and easily.
Refunds are available to taxpayers who used motor fuel during 2024 in specific circumstances such as:
• Agricultural use: Fuel used in farming operations.
• Off-highway use: Fuel used in equipment or vehicles that do not operate on public highways.
• Government use: Fuel used by state or local government vehicles and equipment.
A detailed list of qualifying fuel usage and other requirements can be found on the Office of State Tax Commissioner’s website at the motor fuel tax refund page or by calling our Motor Fuel Tax Section at 701-328-2702.
For more information on North Dakota tax-related programs, please visit our website at tax.nd.gov. Taxpayers can also stay connected by following us on social media.