Bill > HB1281

This bill amends three sections of the North Dakota Century Code to expand tax refund eligibility for fuel purchases by fire departments. Currently, only emergency medical services operations licensed under chapter 23-27 can receive tax refunds for motor vehicle, special, and aviation fuel purchases. The bill adds fire departments to this refund provision, allowing them to apply to the tax commissioner for refunds on fuel taxes paid for motor vehicle, special, and aviation fuels used by the fire department. To qualify, a fire department must be a department or district that has filed and received approval for a certificate of existence under section 18-04-02. The bill specifies that these fuel tax refunds are not subject to reduction for deposit in the agricultural products utilization fund or the agricultural research fund. The amendments are identical across motor vehicle, special, and aviation fuel tax statutes, and the bill will take effect for taxable events occurring after June 30, 2025, providing fire departments with a new mechanism to recover fuel-related expenses.

Budget and Finance

https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1281.html