Alternative Fuel Tax Rates

An excise tax of $0.23 per gallon is imposed on alternative fuel sales and deliveries, including propane, compressed natural gas (CNG), and liquefied natural gas (LNG). One gallon of special fuel is equal to 120 cubic feet of CNG or 1.7 gallons of LNG. Retailers must obtain a license from the Office of the State Tax Commissioner to sell special fuels. Exceptions may apply.

(Reference North Dakota Century Code 57-43.2-02 through 57-43.2-05)

Jurisdiction: North Dakota

Type: Laws and Regulations

Enacted: Apr 11, 2008

Amended: Apr 9, 2015

Technologies: Biodiesel, Ethanol, Natural Gas, Propane (LPG)

See all North Dakota Laws and Incentives.