North Dakota IFTA State Tax Overview
- Updated April 27, 2023 - 8.00 AM - Admin, TrucklogicsThe State of North Dakota is a member of the International Fuel Tax Agreement (IFTA).
Read through this page to explore everything related to the State of North Dakota registration and renewal process of IFTA.
To offer a comprehensive understanding, we have listed the IFTA reporting requirements, the penalty imposed and links to other important resources.
Table of Contents:
- 1.Who Is Required To Register for North Dakota IFTA?
- 2.New North Dakota IFTA Fuel Tax Accounts
- 3. North Dakota IFTA Renewals
- 4.Quarterly North Dakota IFTA Returns
- 5.North Dakota IFTA Penalties
- 6.North Dakota IFTA Audits
- 7. Choose TruckLogics for generating IFTA Reports & managing your business efficiently
- 8. Sources
1. Who Is Required To Register for North Dakota IFTA?
A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property having:
- Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- Having three or more axles regardless of weight; or
- Is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight.
Qualified Motor Vehicles do not include recreational vehicles unless they are used in conjunction with any business endeavor. Recreational vehicles are vehicles such as motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual.
2. New North Dakota IFTA Fuel Tax Accounts
You will need to complete a North Dakota application form and submit by mail or in person to the Department of Transportation. There is a $20 application fee, $5 cab card fee + $1 per each set of decals. You will need one set per qualified vehicle. It can take up to 6-8 weeks to receive your decals. Same day decals are available when you apply in person.
3. North Dakota IFTA Renewals
Renewal applications must be completed by mail or online.
4. Quarterly North Dakota IFTA Returns
A North Dakota quarterly IFTA return must be filed by the due date:
North Dakota Reporting Periods | North Dakota IFTA Filing Deadlines |
---|---|
January - March | April 30 |
April - June | July 31 |
July - September | October 31 |
October - December | January 31 |
*If the due date falls on a Saturday, Sunday or legal holiday, the next business day is considered the tax reporting filing due date.
Note: An North Dakota IFTA fuel tax report must be filed even if no fuel was used.
5. North Dakota IFTA Penalties
A late penalty of $50 or 10% of the net tax liability, whichever is greater, is assessed on returns received after the filing deadline. Interest is computed on all delinquent taxes due to each jurisdiction at a rate of .4167% per month. Even if you have a net refund, interest still applies to each jurisdiction for any underpayment of fuels use tax due and is calculated beginning the day after the due date of the return for each month, or fraction of a month, until paid.
6. North Dakota IFTA Audits
IFTA North Dakota audits are used to verify compliance and base jurisdictions are required to audit 3% of the IFTA accounts in their state per year. The licensee will be contacted in writing at least 30 days prior to the audit and must make the required records available at the time of the audit. IFTA Audits are never fun, but keeping detailed records that include all required information will take the stress out of the audit process.
Filing North Dakota IFTA fuel tax can be tedious and time consuming. For more details, see www.nd.gov or let us take the paperwork out of your way by using our North Dakota Quarterly IFTA Filing Services! Our quarterly filing packages start at $75. (Contact us for multiple vehicle pricing.)
7. Choose TruckLogics for generating IFTA Reports & managing your business efficiently.
The efficient method to stay organized and maintain compliance is with the expertise of cloud-based trucking management software.
All aspects of your business, such as managing dispatches, expenses, invoices, and generating IFTA Reports, can all be handled all in one place.