North Dakota Motor Fuel

North Dakota is a Uniformity State and must conform to the requirements set by the Uniformity States. Agvance Motor Fuel has been created so to file and create reports for the State of North Dakota.

General information regarding Motor Fuel can be found here.

Assumptions

• Each Motor Fuel Purchase Invoice will only have one Product.
• Products will need to be set up as Motor Fuel Products before the Motor Fuel Tax screens described will be available.
• The Aviation Fuel Tax report is not supported.
• If a Customer lives in South Dakota but has a North Dakota address, the Destination State for that delivery will be set to South Dakota.
• Reconciliation can only happen within the current fiscal year. Linking to a prior year to reconcile is not available.

Definitions

Motor Fuel Schedules

North Dakota Schedules of Receipt and Schedules of Disbursement must be set up in the Schedule List on the General Info setup screen in the Motor Fuel Module.

Note: Because the same load of fuel may need to be reported to more than one state, multiple schedules may need to be listed together as on schedule in the Schedule List (e.g. ND7 SD1) North Dakota schedules will include an ND prefix. The North Dakota Schedules of Receipts will need to be able to be reported on Sales Invoices because a Montana Customer may sell fuel to a North Dakota Customer and the North Dakota Customer will need to report the transaction on both the Montana Schedule of Disbursement and the North Dakota Schedule of Receipt (ND3).

More on North Dakota Schedules of Receipt and Schedules of Disbursement can be found on the Schedules of Receipts and Disbursements tab of this article.

Motor Fuel Types

Because North Dakota is a Uniformity State, the uniformity Fuel Codes will be used for North Dakota motor fuel. The Product Type field will not be used for North Dakota. The following is a list of possible Product Codes:

Modes of Transportation

The following modes of transportation are used by Uniformity.

• J – Truck
• R – Rail
• B – Barge
• S – Ship
• GS – Gas Station
• PL – Pipeline
• CE – Summary

Business Functions

Uniformity State Defaults Setup

General Setup for North Dakota is found at Motor Fuel / Setup / Setup Uniformity State Defaults.

North Dakota Reports Screen

The report screen found at Motor Fuel / Reports / North Dakota is used to create reports needed to file to the State of North Dakota. There are also setup areas specific to the State of North Dakota.

Company Licenses Setup

Select Company Licenses to enter the License Number, Type of tax ID, and Tax ID: FEIN/SSN.

Tax Rates Setup

Tax Rates for Motor Vehicle Fuel Tax Report

• Tax Rate for Motor Fuel other than Gasohol – Line 15
• Tax Rate for Gasohol – Line 16
• Motor Fuel Loss Allowance – Line 5
• Motor Fuel Collection Allowance – Line 18
• Motor Fuel Inspection Fee – Line 22

Tax Rates for Special Fuels Tax Report

• Tax Rate for Special Fuels – Line 14
• Excise Tax Percentage - Sch. 10A – Line 7
• Excise Tax Percentage - Sch. 5X, 5Y – Line 8
• Special Fuel Collection Allowance – Line 18
• Special Fuel Collection Allowance Maximum – Line 18
• Special Fuel Inspection Fee – Line 22

Tax Rates for Liquefied Petroleum Tax Report

• Liquefied Petroleum Tax Rate – Line 11
• Excise Tax Percentage – Line 13
• Excise Tax Percentage Jan 1, 2008 - Jul 31, 2009 – Line 15
• Liquefied Petroleum Collection Allowance – Line 17
• Maximum Liquefied Petroleum Collection Amount – Line 17

EDI Setup

The EDI Setup area gives the ability to establish information about the business that will be transferred along with the tax reports that are filed using EDI.

Schedule of Receipts and Disbursements

Uniformity Schedules of Receipts – Used to Report Purchases

Each Schedule is used to report a single type of fuel. If multiple types of fuel are received, multiple copies of the Schedule will be created. In some cases, a state may not require a column of information. In these cases, the column is included on the Schedule but is not filled in. Mandatory fields include Schedule Type, Pro. (Product) Types, Carrier name, Mode, Point of Origin, Point of Destination, Purchased from - Seller Name, Seller FEIN - Suffix, Transaction Date, Document Number, Net Gallons (mandatory for EDI filing), and Gross Gallons. Optional fields are Carrier FEIN, Net Gallons (optional for Excel of paper filing), and Billed Gallons.

• ND1 – Gallons received in North Dakota, tax paid. This reports the following:
  • Gallons purchased in ND with the ND fuel tax erroneously charged and remitted by the seller.
  • Gallons purchased in ND with the ND tax charged and remitted by the seller based upon circumstances preapproved by the Tax Commissioner.
  • Gallons purchased in ND from an entity whose inventory consists only of ND tax-paid fuel.
  • Gallons purchased by a new business prior to obtaining a license from the Tax Commissioner.
• ND2 – Gallons received in North Dakota, tax unpaid. This reports the following:
  • Gallons purchased in ND without the ND fuel tax payable to the seller.
  • Gallons manufactured or refined in ND by the business.
  • Gallons sold over the rack by a supplier at a ND pipeline terminal. The entity listed on a Bill of Lading as the supplier or shipper must report gallons sold over the rack at a ND pipeline terminal as gallons received. This will allow accurate tracking of the fuel from a terminal operator's Schedule of Gallons Disbursed to a supplier's Schedule of Gallons Received.
  • Gallons of regular gasoline transferred to aviation fuel from motor vehicle fuel. These gallons must be reported on the Motor Vehicle Fuel Schedule of Gallons Disbursed, Schedule Type 6.
  • Gallons of kerosene transferred to aviation fuel from special fuel. These gallons must also be reported on the Special Fuel Schedule of Gallons Disbursed, Schedule Type 6.
• ND3 – Gallons imported into North Dakota. This reports the following:
  • Gallons imported into ND by the business

Logic for Schedules of Receipts

The Schedules of Receipts will have one detail line for each Purchase Invoice that meets the following criteria:

• The Schedule on the line item (PurInvdt.PiDtMFSched) is ND1, ND2, ND3.
• The Purchase Invoice Date is within the date range specified on the report.

The Schedules of Receipts detail lines will be grouped based on the Schedule Type and Fuel Type Code with each Schedule Type and Fuel Type on a separate page. The license number for that type of fuel will be located in the License Number field. For example:

• All of the 065 Product Types with Schedule Type ND1 will be reported on one or more pages.
• All of the 160 Product Types with Schedule Type ND1 will be reported on one or more pages.

Each page includes a subtotal of that page. The detail lines on each page are sorted by date received/document number. The Total of all detail lines from all pages is printed at the bottom of the last page of each Schedule Type.

The Schedule will reflect the Distributor's Name, FEIN, License Numbers (Gasoline, Special Fuel, and LP), Schedule Type, Month/Year, and Page Number in the appropriate area designated on the Schedule.

These Schedules include the following information for each Receipt:

• Schedule Type
• Product Type
• Name of Carrier
• Carrier FEIN
• Mode of Transportation
• Point of Origin
• Point of Destination
• Purchased From/Seller Name
• Seller FEIN
• Transaction Date
• Document Number
• Net Gallons
• Gross Gallons
• Billed Gallons

Uniformity Schedules of Disbursements – Used to Report Purchases

These schedules are not all used on each of the three sets of Schedules. Each Schedule is used to report a single type of fuel. If multiple types of fuel are delivered, multiple copies of the Schedule will be created. All of the states that have adopted Uniformity use these Schedules. In some cases, a state may not require a column of information. In these cases, the column is included on the Schedule but is not filled in. Mandatory fields include Schedule Type, Pro. (Product) Types, Carrier Name, Point of Origin, Point of Destination, Sold to - Purchaser Name, Purchaser FEIN - Suffix, Transaction Date, Document Number, Net Gallons (mandatory for EDI filing), and Gross Gallons. Optional fields include Carrier FEIN, Net Gallons (for Excel or paper filing), and Billed Gallons.

• ND5 – Gallons sold to retailers for resale - ND taxable - Loss allowance passed on. The following is reported:
  • AVI – Gallons sold in ND to retailers for resale on which the ND $0.08 per gallon tax was applied
  • MVF – Gallons sold in ND to retailers for resale on which the ND $0.21 per gallon tax was applied but only if the ¹/₂ of on percent loss allowance was passed on to the retailer.
  • SF – Gallons undyed diesel fuel sold in ND to retailers for resale on which the ND $0.21 per gallon tax was applied.
• ND5A – Gallons sold to retailers for resale - ND taxable - Loss allowance NOT passed on. The following is reported:
  • MVF – Gallons sold to retailers for resale on which the ND $0.21 per gallon tax was applied but only when the 1/2 of one percent loss allowance was NOT passed on to the retailer.
• ND5Q – Gallons sold to consumers or used - ND taxable. The following is reported:
  • AVI – Gallons sold directly to consumers and gallons disbursed for the company's use.
  • LPG – Gallons sold directly to consumers for use in licensed motor vehicles and gallons disbursed for the company's use in licensed motor vehicles.
  • MVF – Gallons sold directly to consumers and gallons disbursed for the company's use.
  • SF – Gallons sold directly to consumers and gallons disbursed for the company of undyed diesel fuel, undyed diesel fuel blended with kerosene intended for use in a licensed motor vehicle.
  • AVI/LPG/MVF/SF – Gallons, as a negative number, for previously reported tax-paid credit card sales not being reported as tax-exempt sales on Schedule Types 8 or 10.
• ND5X – Gallons sold to consumers or used - ND 2% excise taxable. The following is reported:
  • LPG – Gallons sold directly to consumer and gallons disbursed for company use as heating fuel for non-licensed machinery or equipment for an industrial, agricultural, or railroad purpose.
  • LPG – Gallons sold to non-licensed retailers and gallons sold to in one-pound to twenty-pound containers. These sales are treated as sales to consumers.
  • SF – Gallons sold directly to consumers (including railroads when not for locomotive use) and gallons disbursed for the company's use of dyed diesel fuel, dyed diesel fuel blended with biodiesel, unblended biodiesel intended for blending with dyed diesel fuel, kerosene, and other heating fuels.
• ND5Y – Gallons sold to railroads - ND 2% excise taxable. The following is reported:
  • SF – Gallons of dyed diesel fuel, dyed diesel fuel blended with biodiesel, unblended biodiesel intended for blending with dyed diesel fuel, kerosene, sold directly to railroads for use in locomotives.
• ND6 – Gallons sold to licensed suppliers or distributors for resale - ND non-taxable. The following is reported:
  • AVI/MVF – Gallons sold in ND to a licensed supplier or distributor with no ND fuel tax applied.
  • LPG/SF – Gallons sold in ND to licensed supplier, distributor, or retailer with no ND fuel tax applied.
  • AVI/LPG/MVF/SF – Gallons sold in ND to a business for use as an ingredient in the manufacture of another product not subject to fuel tax.
  • MVF – Gallons of regular gasoline transferred from motor vehicle fuel to aviation fuel. These gallons must also be reported on the Aviation Fuel Schedule of Gallons Received, Schedule Type 2.
  • SF – Gallons of kerosene transferred from special fuel to aviation fuel. These gallons must also be reported on the Aviation Fuel Schedule of Gallons Received, Schedule Type 2.
• ND7 – Gallons exported out of North Dakota by the business - ND non-taxable. The following is reported:
  • AVI/LPG/MVF/SF – Gallons exported out of ND by the business.
• ND8 – Gallons sold to agencies of the US Government - ND tax-exempt (or tax credit taken). The following is reported:
  • AVI/LPG/MVF/SF – Gallons sold directly by the business to an agency of the United States government on which a ND fuel tax was not applied.
  • AVI/LPG/MVF/SF – Gallons on which tax credits are claimed for previously reported tax-paid credit card sales to an agency of the United States government.
  • AVI/LPG/MVF/SF – Gallons sold directly by the business to an agency of the United States government, on which the ND fuel tax was deducted from the agency’s bill after remitting the tax to the Tax Commissioner. These transactions cover gallons previously reported as taxable on which the company is now claiming exemptions for purposes of obtaining a credit on previously remitted taxes.
• ND10 – Gallons sold to Native Americans - ND tax-exempt. The following is reported:
  • LPG/MVF/SF – Gallons sold directly to a Native American tribal agency on which a ND fuel tax was not applied.
  • LPG/MVF/SF – Gallons sold directly to an exempt Tribal school.
  • LPG/MVF/SF – Gallons of bulk delivery sold to Native American individuals on a North Dakota Indian Reservation on which a ND fuel tax was not applied.
    Note: To be exempt from the ND tax, the individual must be an enrolled member of the Tribe on whose reservation the sale is made and must reside on the reservation where the sale was made.
• ND10G – Gallons sold from tax-paid inventory. The following is reported:
  • Gallons sold or used out of an inventory on which the ND per gallon tax was payable to the supplier or distributor from whom the fuel was purchased.

Logic for Schedules of Disbursements

All of the Schedules of Disbursements are produced at the same time

Sales Invoices are the source of data for these Schedules.

The Schedules of Disbursements will have one detail line for each Sales Invoice line item or Purchase Invoice that meets the following criteria:

• The Schedule on the line item (InvoiceLi.MFSched or PurIndt.PiDtMFSched) is ND5R, ND5A, ND5Q, ND5X, ND5Q, ND5Y, ND6, ND7, ND8, ND10, ND10G.
• The Invoice or Purchase Invoice Date is within the date ranges specified for the report.

The Schedules of Disbursements detail lines will be grouped based on the Schedule Type and Fuel Type Code with each Schedule Type and Fuel Type on a separate page. The license number for that type of fuel will be located on the License Number field. For example:

• All of the 065 Product Types with Schedule Type 5 will be reported on one (or more) pages.
• All of the 160 Product Types with Schedule Type 5 will be reported on one (or more) pages.

Each page includes a subtotal of that page. The detail lines on each page should be sorted by Invoice Date/date shipped. The Total of all detail lines from all pages is printed at the bottom of the last page of each Schedule Type.

The Schedule will reflect the Distributor’s Name, FEIN, License Numbers (Gasoline, Special Fuel, and LP), Schedule Type, Month/Year, and Page Number in the appropriate area designated on the Schedule

These Schedules include the following information for each Receipt:

• Schedule Type
• Product Type
• Name of Carrier
• Carrier’s FEIN
• Mode of Transportation
• Point of Origin
• Point of Destination
• Sold to - Purchaser's Name (First Customer if split, but it will never be a split or Company’s Name)
• Purchaser’s FEIN (Or Company’s License Number based on the Product Type sold)
• Transaction Date
• Document Number
• Net Gallons
• Gross Gallons
• Billed Gallons

If the Mode of Transportation is CE on the A/R Invoice, then the following must happen. Please remove the dashes from the Purchaser’s FEIN number when printing on the Schedules. The Invoices must be summed by Schedule Type, then Product Code. One line per Schedule and Product Code except for Schedules ND6, ND5R, ND5A, and ND7

• Sold To – Consumer
• Origin and Destination – ND for each one
• Transaction Date – Last day of the month being reported
• Document # – Sum
• Purchaser’s FEIN
• Schedule ND7

Motor Fuel Tax Returns

North Dakota Motor Fuel Tax returns are divided into three types. The Motor Vehicle Fuel Tax report is used to report gasoline and gasohol. The Special Fuels Tax report is used to report dyed and undyed Diesel, Kerosene, and Heating Fuel. The Liquefied Petroleum Tax Report is used to report propane. For each of these reports, the uniformity Schedules of Receipts are used to report purchases of fuel and the uniformity Schedules of Disbursements are used to report sales of fuel.

• Motor Vehicle Fuel Tax Report – Form SO1
• Special Fuel Tax Report – Form J01
• Liquefied Petroleum Gas Tax Report – Form J11

The Motor Vehicle Fuel Tax report is used to report a monthly summary of all taxable and nontaxable purchases and sales of gasoline and gasohol. The totals from the Uniformity Schedules of Receipts and Disbursements and several amounts specified are reported on this return. This return is divided into two sections. Section 1 has six columns. Section two is the reconciliation of gains and losses. This section does not have to be completed each month, just at a minimum once a year. The User Information for ND Motor Vehicle Tax Report window opens when choosing to Print or Preview the Motor Vehicle Fuel Tax report.

Enter Product Transfers for Product Types 065, 124, 241, 243, and 12261. If the report is being filed late, check the Late Filing checkbox and enter a Penalty Rate and a Minimum Penalty amount. Fill in the amount for Interest for late filing if applicable. If filing an amended report, check the Amended report checkbox. If submitting an electronic payment, check Electronic payment.

Motor Vehicle Fuel Tax Report Popup Screen

There are some amounts that will need specified when running the Motor Vehicle Fuel Tax report.

• Product Transfers – Decrease in numbers entered with negative numbers and increase with positive numbers
  • Product Type 065
  • Product Type 079
  • Product Type 124
  • Product Type 241
  • Product Type 243
  • Product Type 12261
• Late Filing – Used on Line 20
• Penalty Rate – This is disabled if the Late Filing checkbox is not checked.
• Minimum Penalty – This is disabled if the Late Filing checkbox is not checked.
• Interest for late filing – Used on Line 21
• No ND Storage
• Amended Report – Check if the report is amended.

Motor Vehicle Fuel Tax Report

The Schedule will reflect the following in the appropriate area designated on the Schedule:

• Business Name
• Address
• City, Town or Post Office, State, and Zip Code
• FEIN
• License #
• Gasoline
• Special Fuels
• LP
• Telephone #
• Month/Year
• Check if Amended Report

The Motor Vehicle report is divided into five columns of Product Types and a Totals column.

• Column A is used to report Gasoline (Product Type 065).
• Column B is used to report Gasohol (Product Type 124).
• Column C is used to report Unblended Ethanol (Product Type 241).
• Column D is used to report Unblended Methanol (Product Type 243).
• Column E is used to report Blending Components (Product Type 122).
• Column F is used to total columns A - D.

Special Fuels Tax Report

The Special Fuels Tax report is used to report a monthly summary of all taxable and nontaxable purchases and sales of dyed and undyed diesel, kerosene, and heating fuel. The totals from the Uniformity Schedules of Receipts and Disbursements and several amounts specified are reported on this return.

This return is divided into five sections. Sections 1, 2, and 3 are on the first page of the form and have one column. Sections 4 and 5 have five columns.

This report requires the company to document Product Transfers and any Documented Casualties. If late in filing the report, check the Late Filing box and enter a Penalty Rate and Minimum Penalty. Check Amended report if this is an amended report and Electronic payment if making a payment electronically. Enter the Interest for late filing if applicable.

Special Fuel Motor Vehicle Fuel Tax Report Popup Screen

There are some amounts that will need to be specified when running the Motor Vehicle Fuel Tax Report.

• Product Transfers – Decrease in numbers entered with negative numbers and increase with positive numbers
  • Product Type 072
  • Product Type 091
  • Product Type 12262
  • Product Type 142
  • Product Type 160
  • Product Type 228
  • Product Type 284
  • Product Type 285
  • Product Type 290
• Late Filing – Used on Line 20
• Penalty Rate – This is disabled if the Late Filing checkbox is not checked.
• Minimum Penalty – This is disabled if the Late Filing checkbox is not checked.
• Interest for late filing – Used on Line 21
• No ND Storage
• Amended Report – Check if report is amended.

Special Fuels Tax Report

The Schedule will reflect the following in the appropriate area designated on the Schedule.

• Business Name
• Address
• City, Town or Post Office, State, and Zip Code
• FEIN
• License #
• Gasoline
• Special Fuels
• LP
• Telephone #
• Month/Year
• Check if Amended Report
• Check if Electronic payment

The Special Fuels report is divided into six columns of Product Types and a Totals column

• Column A is used to report Compressed Natural Gas (CNG) (Product Type 224).
• Column B is used to report Undyed (Product Type 160).
• Column C is used to report Dyed (Product Type 228).
• Column D is used to report Other Htg. (Product Types 072, 142, 091, 152).
• Column E is used to report Unblended (Product Types 284, 285, 290).
• Column F is used to report Other (Product Type 122).
• Column G is used to total A through F.
  

Liquefied Petroleum Tax Report

The Liquefied Petroleum Tax report is used to report a monthly summary of all taxable and nontaxable purchases and sales of Propane. The totals from the Uniformity Schedules of Receipts and Disbursements and several amounts specified are reported on this return. This return is divided into two sections. The first section of the form has one column. Section 2 is on the second page of the form.

Liquefied Petroleum Motor Vehicle Fuel Tax Report Popup Screen

There are some amounts that will need to be specified when running the Liquefied Petroleum Tax report.

• Late Filing – Used on Line 19
• Penalty Rate – Used on Motor Vehicle Fuel Tax Report
  Note: This is disabled if the Late Filing checkbox is not checked.
• Minimum Penalty – Used on Motor Vehicle Fuel Tax Report
  Note: This is disabled if the Late Filing checkbox is not checked.
• Interest for late filing – Used on Motor Vehicle Fuel Tax Report Line 20
• No ND Storage
• Amended Report – Used on Motor Vehicle Fuel Tax Report, check if report is amended

Liquefied Petroleum Gas Tax Report

The Schedule will reflect the following in the appropriate area designated on the schedule

• Business Name
• Address
• City, Town or Post Office, State and Zip Code
• FEIN
• License #
• Gasoline
• Special Fuels
• LP
• Telephone #
• Month/Year
• Check if Amended Report

EDI File

Enter the path where the EDI file is to be created then select OK.

Individual windows will open asking for information in the following order:

• Special Fuels Motor Vehicle Tax Report
• Liquefied Petroleum Tax Report
• Motor Vehicle Tax Report