U.S. Department of Energy | Office of Energy Efficiency and Renewable Energy U.S. Department of Energy Office of Energy Efficiency and Renewable Energy

Biodiesel and Renewable Diesel Sales Equipment Tax Credit

Qualified retailers may be eligible for a corporate income tax credit of 10% of the direct costs incurred to adapt or add equipment to a facility so that it may sell diesel fuel containing at least 2% biodiesel or renewable diesel. A retailer may only claim the credit for up to five years and is limited to $50,000 in cumulative credits for all taxable years. The biodiesel or renewable diesel must meet applicable ASTM standards.

(Reference North Dakota Century Code 57-38-01.23)

Jurisdiction: North Dakota

Type: State Incentives

Amended: Apr 18, 2013

Technologies: Biodiesel, Renewable Diesel

See all North Dakota Laws and Incentives.