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Highway Taxes and Fees: How They Are Collected and Distributed - 2001

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PROVISIONS GOVERNING THE DISPOSITION OF STATE MOTOR-FUEL TAX RECEIPTS

BASED ON INFORMATION OBTAINED FROM STATE
AUTHORITIES AND ON THE LAWS OF THE STATE
TABLE MF-106
STATUS AS OF JANUARY 1, 2001

NORTH DAKOTA

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 21 Cents - - - 57-43.1-02
Gasohol: 21 Cents - - - 57-43.1-02
Diesel: 21 Cents - - - 57-43.2-02
LPG: 21 Cents - - - 57-43.2-02
  - - - 57-43.2-02
Township Road Fund..... 1 cent Construction and maintenance of township highways and
bridges.
The 1 cent tax imposed for township highway and bridge purposes is not refundable. 54-27-19.1
  Fuel used for aviation,
agricultural purposes,
or industrial purposes
Distributed as follows:
Motor Fuel Refund
Account.....
   Amount required Refund of motor-fuel tax. Refunds are limited to 20.5 cents for industrial users, and 14 cents for agricultural users. 57-43.1-03.1
Agricultural Fuel
Tax Fund.....
   0.5 cent - industrial
   2 cents - agricultural
Program for implementation of a State agricultural
processing industry for agriculturally derived fuels, chemical
and other products.
Reduction of refund on motor fuel used for industrial or agricultural purposes.
57-43.1-03;
57-43.1-03.1
Highway Distribution Fund.....    1 cent - agricultural Program to provide production incentives to North Dakota
ethanol producers.
Reduction of refund on motor fuel used for agricultural purposes. 57-43.1-03.1
Agricultural Research Fund 4 cents - agricultural Research activities affecting ND commodities    
Aeronautics Commission
Fund.....
   Unclaimed refunds
   on aviation gasoline
For airport use. Also receives a 4 percent excise tax on sale price of aviation gasoline fuel and jet aviation
motor fuel on which 8 cent tax was originally levied and subsequently refunded.
57-43.3-07
57-43.3-4
Highway Tax Distribution
Fund.....
Appropriation Collection and administration of motor-fuel tax.   57-43.1-29
Highway Tax Distribution
Fund.....
Remainder
(net of 19 cents)
Distributed as follows:

This is a common fund receiving motor-fuel revenues, a 2 percent special fuels excise tax on
exempt fuels, motor-vehicle and motor-carrier revenues. (See Tables MV-106 and S-106.)
Distribution is made from combined revenues.

57-43.1-28;
57-43.1-29
State Highway Fund.....    63 percent Construction, maintenance and administration of State
highways, including safety.
  54-27-19
Counties and Cities.....    37 percent For county highways and city streets. Allocated by the State Treasurer to the counties in the proportion that the number of motor
vehicles registered in each county bears to the total motor vehicles registered in all counties
of the State. The amount so allocated to each county is then distributed by the State
Treasurer, 73 percent to the county for highway purposes and 27 percent to the incorporated
cities of that county for street purposes. Distribution to cities is on a population basis.
Provided, however, that in each county having a city with a population of 10,000 or more, the
amount transferred each month into the County Highway Tax Distribution Fund shall be the
difference between the amount allocated to that county and the total amount allocated
and distributed to the cities in that county as computed according to the following formula:
(1) The share to each city having a population of less than 1,000 shall be determined by
multiplying the population of that city by the product of 1.50 times the statewide per capita
average. (2) The share to each city having a population of 1,000 to 4,999, inclusive, shall be
determined by multiplying the population of that city by the product of 1.25 times the
statewide per capita average. (3) The share to each city having a population of 5,000 or
more shall be determined by multiplying the population of that city by the statewide per
capita average for all such cities.
54-27-19

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