Alternative Fuels -- State Regulations for North Dakota

This page contains selected data from the Alternative Fuels Data Center (AFDC) at the U. S. Department of Energy. Additional details and the latest updates may be found at the AFDC summary page for North Dakota.

General

Definition (biodiesel, green diesel)

Biodiesel is defined as a fuel that is comprised of mono-alkyl esters of long chain fatty acids derived from vegetable oil or animal fats and that meets ASTM D6751. Green diesel is defined as a fuel produced from non-fossil renewable resources, including agricultural or silvicultural plants, animal fats, residue, and waste generated from the production, processing, and marketing of agricultural products, silvicultural products, and other renewable resources. Green diesel must meet applicable ASTM specifications. (Reference North Dakota Century Code 57-43.2-01)

Tax Credit (fueling equipment adaptation)

Qualified retailers may be eligible for a corporate income tax credit of 10% of the direct costs incurred to adapt or add equipment to a facility so that it may sell diesel fuel containing at least 2% biodiesel or green diesel. Eligible direct costs must have been incurred after December 31, 2004. A retailer may only claim the credit for up to five years and is limited to $50,000 in cumulative credits for all taxable years. The biodiesel or green diesel fuel must meet applicable ASTM specifications. (Reference North Dakota Century Code 57-38-01.23 and 57-43.2-01)

Tax Exemption (biodiesel)

Equipment sold to a facility that enables the facility to sell diesel fuel containing at least 2% biodiesel or green diesel is exempt from sales tax. The biodiesel or green diesel must meet applicable ASTM specifications. (Reference�Senate Bill�2034, 2011, and North Dakota Century Code�57-39.2-04 and 57-43.2-01)