All companies that negotiate motor fuels must post a North Dakota motor fuel tax bond and comply with the statutory duties required for such distributors. Excluding pipeline activity, those that import into the state, make bulk deliveries, and are retailers located on a reservation subject to a Tribal Motor Fuel Agreement must ALL provide a North Dakota motor fuel tax bond and obtain a motor fuel license. The definition also include refiners, terminal operators, suppliers, importers, exporters, distributors, and special fuel retailers. The licensee’s responsibilities are outlined in North Dakota Century Code chs. 57-43.1, 57-43.2 and 57-43.3. The licensee is responsible to the North Dakota Tax Commissioner for compliance with these provisions. The North Dakota motor fuel tax bond must be written in an amount sufficient to cover the estimated tax liabilities for a three month period, however the bond cannot be less than $1,000 for motor vehicle fuel, $1,000 for special fuel, $500 for liquefied petroleum gas, and $500 for aviation fuel. A surety bond is not required for a person applying only for an “exporter” license. The North Dakota motor fuel tax bond requirement may be waived at the discretion of the Tax Commissionerafter the license has been in effect for a minimum of five years. The surety bond or provided by the licensee must be kept in the custody of the Commissioner and may be used by him without notice to the licensee if it becomes necessary to cover the motor vehicle fuel tax, penalties, and interest that may be due. The North Dakota motor fuel tax bond form states that the licensee will “perform the obligation to file reports and pay Motor Vehicle Fuel, Special Fuels, Liquefied Petroleum Gas, or Aviation Fuel taxes as required by statute and by the duly promulgated rules and regulations of the Tax Commissioner”. National surety leader writes fuel license and tax surety bonds for air, maritime and ground transportion enterprises. No surety bonding company is more attentive to servicing your bond needs! We welcome applications from domestic and foreign operations. Visit us at SuretyOne.com, call (787) 333-0222 or (800) 373-2804, or email Underwriting@SuretyOne.com for a North Dakota motor fuel tax bond application or information regarding surety capacity for any operation.
