Sales of motor vehicle fuels to retail outlets - Tax imposed - Credit for losses
N.D. Cent. Code § 57-43.1-27
in effect57-43.1-27. Sales of motor vehicle fuels to retail outlets - Tax imposed - Credit for
losses.
When a supplier or distributor in motor vehicle fuels makes a sale to a retail outlet, the
supplier or distributor shall credit the retail outlet with one-half of one percent of the total state
motor vehicle fuel tax applied to the gallonage sold. This must appear on the face of the delivery
invoice at the time of delivery of the motor vehicle fuel in consideration of evaporation and
shrinkage losses and the retail outlet's cost of collection of the tax. On making payments to the
commissioner as provided in this chapter, the supplier or distributor shall deduct the total credit
allowance granted on sales to retail outlets in motor vehicle fuels under the provisions of this
section, in addition to other deductions allowed, from the amount of tax due.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c43-1.pdf#nameddest=57-43p1-27Fetched: 10/16/2026