57-43.3 Aviation Fuel Tax

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CHAPTER 57-43.3AVIATION FUEL TAX57-43.3-01. Definitions. As used in this chapter, unless the context otherwise requires:1."Aviation fuel" means aviation gasoline, kerosene, jet fuel, and other motor fuel used<br>by aircraft.2."Commission" means the North Dakota aeronautics commission.3."Commissioner" means the North Dakota tax commissioner.4."Common carrier" or "contract carrier" means a person involved in the movement of<br>aviation fuel from a terminal or movement of aviation fuel imported into this state,<br>who is not an owner of the aviation fuel.5."Consumer" means a user of aviation fuel. It does not include a supplier, distributor,<br>importer, exporter, or retailer acquiring the fuel for resale.6."Distributor" means a person, other than a retailer, who acquires aviation fuel from a<br>supplier for subsequent wholesale distribution in bulk or transport load by truck,<br>railcar, or in a barrel, drum, or other receptacle.7."Export" means the delivery of aviation fuel across the boundaries of this state from<br>a place of origin in this state by or for a refiner, supplier, or distributor.8."Exporter" means a refiner, supplier, or distributor who exports aviation fuel out of<br>this state in bulk or transport load by truck, railcar, or in a barrel, drum, or other<br>receptacle.9."Gallon" means a United States gallon [3.79 liters] measured on a gross volume<br>basis.10."Gross volume" means measurement in United States gallons [liters] without<br>temperature or barometric adjustments.11."Import" means the delivery of aviation fuel across the boundaries of this state from<br>a place of origin outside this state by a refiner, supplier, or distributor.12."Importer" means a refiner, supplier, or distributor who imports aviation fuel into this<br>state in bulk or transport load by truck, railcar, or in a barrel, drum, or other<br>receptacle.13."Person" means every individual, partnership, firm, joint venture, corporation, limited<br>liability company, estate, business trust, receiver, or any group or combination acting<br>as a unit.14."Physical inventory reading" means a measurement of aviation fuel available for<br>distribution in a terminal, an underground storage tank, an aboveground storage<br>tank, or in a tank wagon, bulk delivery vehicle, railcar, barrel, drum, or other<br>receptacle.15."Position holder" means a person holding an inventory position of aviation fuel in a<br>terminal as reflected on the records of the terminal operator; a person holding the<br>inventory position when that person has a contractual agreement with the terminal<br>operator for the use of storage facilities or terminaling services at a terminal; and a<br>terminal operator who owns aviation fuel in a terminal.Page No. 116."Rack" means a mechanism used to dispense aviation fuel from a terminal.17."Refiner" means a person who produces, manufactures, or refines aviation fuel in<br>this state for resale to a consumer.18."Retail location" means a site at which aviation fuel is dispensed through a pump<br>from an underground or aboveground storage unit into the supply tank of an aircraft.19."Retailer" means a person who acquires aviation fuel from a supplier or distributor<br>for resale to a consumer at a retail location and does not include a consumer selling<br>aviation fuel to another consumer.20."Sale" means, with respect to aviation fuel, the transfer of title or possession,<br>exchange, or barter, conditional or otherwise, in any manner or by any means, for a<br>consideration.21."Supplier" means a refiner who distributes aviation fuel from a terminal in this state,<br>or any person who acquires aviation fuel by pipeline from a state, territory, or<br>possession of the United States or from a foreign country, for storage at and<br>distribution from a terminal, or a person who acquires aviation fuel by truck or railcar<br>for storage at and distribution from a terminal in this state.22."Taxpayer" means a refiner, supplier, distributor, importer, exporter, terminal<br>operator, or retailer.23."Terminal" means an aviation fuel storage and distribution facility that is supplied by<br>a refinery or pipeline and from which the aviation fuel may be removed from the<br>rack.24."Terminal operator" means a person who by ownership or contractual agreement is<br>charged with the responsibility for, or physical control over, and operation of a<br>terminal.If a terminal is owned by coventurers, "terminal operator" means theperson appointed to exercise the responsibility for, or physical control over, and<br>operation of the terminal.25."Wholesale distribution" means the sale of aviation fuel by a supplier or distributor.57-43.3-02. Tax imposed on aviation fuel.1.Except as otherwise provided in this chapter, a tax of eight cents per gallon [3.79<br>liters] is imposed on all aviation fuel sold or used in this state.2.A supplier or distributor shall remit the tax imposed by this section on aviation fuel<br>used, on the wholesale distribution of aviation fuel to a retailer, and on direct sales of<br>aviation fuel to a customer.3.The tax imposed by this section does not apply on a sale by a supplier to another<br>supplier, a sale by a supplier to a distributor, a sale by a distributor to another<br>distributor, an export, or a sale to an exempt consumer.4.The person required to remit the tax imposed by this section shall pass the tax on to<br>the retailer and to the customer.A retailer who paid the tax to the supplier ordistributor shall pass the tax on to the consumer.5.The person required to remit the tax imposed by this section shall pay the tax to the<br>commissioner by the twenty-fifth day of the calendar month after the month during<br>which the aviation fuel was sold or used by the person. When the twenty-fifth day of<br>the calendar month falls on a Saturday, Sunday, or legal holiday, the due date is the<br>first working day after the Saturday, Sunday, or legal holiday. When payment isPage No. 2made by mail, the payment is timely if the envelope containing the payment is<br>postmarked by the United States postal service or other postal carrier service before<br>midnight of the due date.6.The commissioner shall pay over all of the money received during each calendar<br>month to the state treasurer.57-43.3-03. Refund of tax.1.A consumer who paid the tax imposed by section 57-43.3-02 may file a claim for a<br>refund with the commissioner pursuant to the refund provisions in chapter 57-43.1.<br>The tax imposed by section 57-43.3-04 must be deducted from the refund.2.Any person to whom aviation fuel is sold on which the tax imposed by this chapter<br>has been paid who thereafter removes the fuel from this state for sale or resale in<br>another state or to a state that requires payment of a tax upon the use of the fuel in<br>that state must be granted a refund of the tax that was paid pursuant to this chapter.<br>The refund may be granted only upon application to the commissioner in the manner<br>prescribed by the commissioner and must include proof that fuel for sale or resale in<br>another state was reported to the taxing agency of that state, or in the case of a<br>consumer, proof of payment of the tax imposed by the other state. A claim for<br>refund under this section must be made within one year from the date the fuel was<br>removed to another state for sale, resale, or use in another state.3.When a person purchasing aviation fuel for resale purposes pays the tax imposed by<br>this chapter and later makes a sale of the fuel to an agency of the United States<br>government, the person may apply to the commissioner for a refund of the tax.57-43.3-03.1. Refund to emergency medical services operation. Upon application tothe commissioner, the operator of an emergency medical services operation licensed under<br>chapter 23-27 is entitled to a refund of taxes paid under this chapter for aviation fuel purchased<br>and used by the emergency medical services operation.57-43.3-04. Special excise tax levied. Except as otherwise provided in this chapter, aspecial excise tax of four percent of the cost of the fuel, exclusive of state or federal taxes levied,<br>is imposed on each consumer who claims and receives a refund of the tax imposed by section<br>57-43.3-02.57-43.3-05. Administration of tax. Repealed by S.L. 1999, ch. 526,</div></article><aside class="right-sidebar"><div class="related-sidebar"><h3><span class="emoji">⚖️</span> State Laws</h3><ul class="state-laws-list"><li><a href="https://state-laws.laws.com/state-of-alabama">The State Laws of Alabama</a></li><li><a href="https://state-laws.laws.com/state-of-alaska">The State Laws of Alaska</a></li><li><a href="https://state-laws.laws.com/state-of-arizona">The State Laws of Arizona</a></li><li><a href="https://state-laws.laws.com/state-of-arkansas">The State Laws of Arkansas</a></li><li><a href="https://state-laws.laws.com/state-of-california">The State Laws of California</a></li><li><a href="https://state-laws.laws.com/state-of-colorado">The State Laws of Colorado</a></li><li><a href="https://state-laws.laws.com/state-of-connecticut">The State Laws of Connecticut</a></li><li><a href="https://state-laws.laws.com/state-of-delaware">The State Laws of Delaware</a></li><li><a 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height:815px; text-align:center;\"\u003eLoading PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/north-dakota/2009/t57/pdf/t57c433.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003eCHAPTER 57-43.3AVIATION FUEL TAX57-43.3-01. Definitions. As used in this chapter, unless the context otherwise requires:1.\u0026quot;Aviation fuel\u0026quot; means aviation gasoline, kerosene, jet fuel, and other motor fuel used\u003cbr\u003eby aircraft.2.\u0026quot;Commission\u0026quot; means the North Dakota aeronautics commission.3.\u0026quot;Commissioner\u0026quot; means the North Dakota tax commissioner.4.\u0026quot;Common carrier\u0026quot; or \u0026quot;contract carrier\u0026quot; means a person involved in the movement of\u003cbr\u003eaviation fuel from a terminal or movement of aviation fuel imported into this state,\u003cbr\u003ewho is not an owner of the aviation fuel.5.\u0026quot;Consumer\u0026quot; means a user of aviation fuel. It does not include a supplier, distributor,\u003cbr\u003eimporter, exporter, or retailer acquiring the fuel for resale.6.\u0026quot;Distributor\u0026quot; means a person, other than a retailer, who acquires aviation fuel from a\u003cbr\u003esupplier for subsequent wholesale distribution in bulk or transport load by truck,\u003cbr\u003erailcar, or in a barrel, drum, or other receptacle.7.\u0026quot;Export\u0026quot; means the delivery of aviation fuel across the boundaries of this state from\u003cbr\u003ea place of origin in this state by or for a refiner, supplier, or distributor.8.\u0026quot;Exporter\u0026quot; means a refiner, supplier, or distributor who exports aviation fuel out of\u003cbr\u003ethis state in bulk or transport load by truck, railcar, or in a barrel, drum, or other\u003cbr\u003ereceptacle.9.\u0026quot;Gallon\u0026quot; means a United States gallon [3.79 liters] measured on a gross volume\u003cbr\u003ebasis.10.\u0026quot;Gross volume\u0026quot; means measurement in United States gallons [liters] without\u003cbr\u003etemperature or barometric adjustments.11.\u0026quot;Import\u0026quot; means the delivery of aviation fuel across the boundaries of this state from\u003cbr\u003ea place of origin outside this state by a refiner, supplier, or distributor.12.\u0026quot;Importer\u0026quot; means a refiner, supplier, or distributor who imports aviation fuel into this\u003cbr\u003estate in bulk or transport load by truck, railcar, or in a barrel, drum, or other\u003cbr\u003ereceptacle.13.\u0026quot;Person\u0026quot; means every individual, partnership, firm, joint venture, corporation, limited\u003cbr\u003eliability company, estate, business trust, receiver, or any group or combination acting\u003cbr\u003eas a unit.14.\u0026quot;Physical inventory reading\u0026quot; means a measurement of aviation fuel available for\u003cbr\u003edistribution in a terminal, an underground storage tank, an aboveground storage\u003cbr\u003etank, or in a tank wagon, bulk delivery vehicle, railcar, barrel, drum, or other\u003cbr\u003ereceptacle.15.\u0026quot;Position holder\u0026quot; means a person holding an inventory position of aviation fuel in a\u003cbr\u003eterminal as reflected on the records of the terminal operator; a person holding the\u003cbr\u003einventory position when that person has a contractual agreement with the terminal\u003cbr\u003eoperator for the use of storage facilities or terminaling services at a terminal; and a\u003cbr\u003eterminal operator who owns aviation fuel in a terminal.Page No. 116.\u0026quot;Rack\u0026quot; means a mechanism used to dispense aviation fuel from a terminal.17.\u0026quot;Refiner\u0026quot; means a person who produces, manufactures, or refines aviation fuel in\u003cbr\u003ethis state for resale to a consumer.18.\u0026quot;Retail location\u0026quot; means a site at which aviation fuel is dispensed through a pump\u003cbr\u003efrom an underground or aboveground storage unit into the supply tank of an aircraft.19.\u0026quot;Retailer\u0026quot; means a person who acquires aviation fuel from a supplier or distributor\u003cbr\u003efor resale to a consumer at a retail location and does not include a consumer selling\u003cbr\u003eaviation fuel to another consumer.20.\u0026quot;Sale\u0026quot; means, with respect to aviation fuel, the transfer of title or possession,\u003cbr\u003eexchange, or barter, conditional or otherwise, in any manner or by any means, for a\u003cbr\u003econsideration.21.\u0026quot;Supplier\u0026quot; means a refiner who distributes aviation fuel from a terminal in this state,\u003cbr\u003eor any person who acquires aviation fuel by pipeline from a state, territory, or\u003cbr\u003epossession of the United States or from a foreign country, for storage at and\u003cbr\u003edistribution from a terminal, or a person who acquires aviation fuel by truck or railcar\u003cbr\u003efor storage at and distribution from a terminal in this state.22.\u0026quot;Taxpayer\u0026quot; means a refiner, supplier, distributor, importer, exporter, terminal\u003cbr\u003eoperator, or retailer.23.\u0026quot;Terminal\u0026quot; means an aviation fuel storage and distribution facility that is supplied by\u003cbr\u003ea refinery or pipeline and from which the aviation fuel may be removed from the\u003cbr\u003erack.24.\u0026quot;Terminal operator\u0026quot; means a person who by ownership or contractual agreement is\u003cbr\u003echarged with the responsibility for, or physical control over, and operation of a\u003cbr\u003eterminal.If a terminal is owned by coventurers, \u0026quot;terminal operator\u0026quot; means theperson appointed to exercise the responsibility for, or physical control over, and\u003cbr\u003eoperation of the terminal.25.\u0026quot;Wholesale distribution\u0026quot; means the sale of aviation fuel by a supplier or distributor.57-43.3-02. Tax imposed on aviation fuel.1.Except as otherwise provided in this chapter, a tax of eight cents per gallon [3.79\u003cbr\u003eliters] is imposed on all aviation fuel sold or used in this state.2.A supplier or distributor shall remit the tax imposed by this section on aviation fuel\u003cbr\u003eused, on the wholesale distribution of aviation fuel to a retailer, and on direct sales of\u003cbr\u003eaviation fuel to a customer.3.The tax imposed by this section does not apply on a sale by a supplier to another\u003cbr\u003esupplier, a sale by a supplier to a distributor, a sale by a distributor to another\u003cbr\u003edistributor, an export, or a sale to an exempt consumer.4.The person required to remit the tax imposed by this section shall pass the tax on to\u003cbr\u003ethe retailer and to the customer.A retailer who paid the tax to the supplier ordistributor shall pass the tax on to the consumer.5.The person required to remit the tax imposed by this section shall pay the tax to the\u003cbr\u003ecommissioner by the twenty-fifth day of the calendar month after the month during\u003cbr\u003ewhich the aviation fuel was sold or used by the person. When the twenty-fifth day of\u003cbr\u003ethe calendar month falls on a Saturday, Sunday, or legal holiday, the due date is the\u003cbr\u003efirst working day after the Saturday, Sunday, or legal holiday. When payment isPage No. 2made by mail, the payment is timely if the envelope containing the payment is\u003cbr\u003epostmarked by the United States postal service or other postal carrier service before\u003cbr\u003emidnight of the due date.6.The commissioner shall pay over all of the money received during each calendar\u003cbr\u003emonth to the state treasurer.57-43.3-03. Refund of tax.1.A consumer who paid the tax imposed by section 57-43.3-02 may file a claim for a\u003cbr\u003erefund with the commissioner pursuant to the refund provisions in chapter 57-43.1.\u003cbr\u003eThe tax imposed by section 57-43.3-04 must be deducted from the refund.2.Any person to whom aviation fuel is sold on which the tax imposed by this chapter\u003cbr\u003ehas been paid who thereafter removes the fuel from this state for sale or resale in\u003cbr\u003eanother state or to a state that requires payment of a tax upon the use of the fuel in\u003cbr\u003ethat state must be granted a refund of the tax that was paid pursuant to this chapter.\u003cbr\u003eThe refund may be granted only upon application to the commissioner in the manner\u003cbr\u003eprescribed by the commissioner and must include proof that fuel for sale or resale in\u003cbr\u003eanother state was reported to the taxing agency of that state, or in the case of a\u003cbr\u003econsumer, proof of payment of the tax imposed by the other state. A claim for\u003cbr\u003erefund under this section must be made within one year from the date the fuel was\u003cbr\u003eremoved to another state for sale, resale, or use in another state.3.When a person purchasing aviation fuel for resale purposes pays the tax imposed by\u003cbr\u003ethis chapter and later makes a sale of the fuel to an agency of the United States\u003cbr\u003egovernment, the person may apply to the commissioner for a refund of the tax.57-43.3-03.1. Refund to emergency medical services operation. Upon application tothe commissioner, the operator of an emergency medical services operation licensed under\u003cbr\u003echapter 23-27 is entitled to a refund of taxes paid under this chapter for aviation fuel purchased\u003cbr\u003eand used by the emergency medical services operation.57-43.3-04. Special excise tax levied. Except as otherwise provided in this chapter, aspecial excise tax of four percent of the cost of the fuel, exclusive of state or federal taxes levied,\u003cbr\u003eis imposed on each consumer who claims and receives a refund of the tax imposed by section\u003cbr\u003e57-43.3-02.57-43.3-05. Administration of tax. 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