Motor carriers wishing to have bulk fuel storage in North Dakota are not required to have any special type of license or permit, providing the bulk fuel is being used only by the carrier’s vehicles. If fuel purchased and put in bulk storage, is then resold, the carrier would have to be registered as a Special Fuel Dealer. Bulk fuel being purchased strictly for carriers own use, is purchased tax-paid and credit for such can be taken on the quarterly importer tax report. Invoices to support purchases and payment of tax must be made available upon demand by the Commission.
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