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North Dakota Century Code Title 57. Taxation § 57-43.2-11.1. Report by terminal operator required

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1. A terminal operator shall file a monthly report with the commissioner no later than the twenty-fifth day of each calendar month covering special fuel received into and removed from the terminal 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.

2. The report to the commissioner must be on a form prescribed and furnished by the commissioner or in a format approved 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 terminal operator is able to file the report in an electronic format.  The report must contain such information as required by the commissioner and may include:

a. A detailed schedule of special fuel received into the terminal for or on behalf of the position holder.

b. A detailed schedule of special fuel removed from the terminal by or on behalf of a position holder.

c. The number of gallons of special fuel in inventory at the beginning of the calendar month and the number of gallons in inventory at the close of the calendar month for each position holder.

3. The report must be signed by the taxpayer to be valid and must contain a written declaration that it is made under penalties of perjury.  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.

Cite this article: - North Dakota Century Code Title 57. Taxation § 57-43.2-11.1. Report by terminal operator required - last updated January 01, 2020 |

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