['Fleet Taxes']
['Highway use - Mileage tax']
11/10/2025
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International Fuel Tax Agreement (IFTA)
IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and that:
- Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
- Has three or more axles regardless of weight; or
- Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight.
IFTA fees
IFTA license, $20 application/reinstatement fee plus a $5 cab card fee
IFTA decals, $1 per vehicle
Temporary decal permit
Temporary IFTA decal permit not available at this time.
Fuel use tax
Intrastate carriers are not required to obtain a fuel permit, or report fuel use.
Mileage/Highway use taxes
There are no highway use taxes imposed in North Dakota.
Tax refunds or credits
IFTA
Information regarding credits or refunds under IFTA is included in the IFTA Agreement Manual.
PTO/Reefer fuel
North Dakota allows refunds for tax paid fuel used off-highway or in reefer units. Refund requests must be applied for between January and July for the previous year’s purchases and must be submitted with the request on Form R11.
Refunds for fuel used in power-take-off equipment are allowed and may be applied for on the same form.
['Fleet Taxes']
['Highway use - Mileage tax']
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