Biodiesel and Renewable Diesel Blender Tax Credit

A licensed fuel supplier who blends biodiesel or renewable diesel with diesel fuel may claim an income tax credit of $0.05 per gallon for fuel containing at least 5% biodiesel or renewable diesel. The tax credit may not exceed the taxpayer’s liability for the taxable year and each year’s unused credit amount may be carried forward for up to five taxable years. The biodiesel or renewable diesel must meet applicable ASTM standards.

(Reference North Dakota Century Code 57-38-01.22)