North Dakota IFTA Fuel Tax

IFTA Reporting and Filing Requirements in North Dakota

Who Needs IFTA Registration in North Dakota?

You must register for a North Dakota International Fuel Tax (IFTA) license if North Dakota is your base jurisdiction and you operate one or more qualified motor vehicles in North Dakota and at least one other IFTA member jurisdiction. 

North Dakota IFTA is administered by the North Dakota Department of Transportation (NDDOT), Motor Carrier Section.

For North Dakota to qualify as your IFTA base jurisdiction:

• Your qualified motor vehicles must be based in North Dakota for vehicle registration purposes.
• Operational control and records for your qualified motor vehicles must be maintained in North Dakota or made available there.
• Your fleet’s qualified motor vehicles must accrue some travel in North Dakota.

A qualified motor vehicle is one used, designed, or maintained to transport people or property that:

• Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds.
• Has three or more axles, regardless of weight.
• Is used in combination when the combined gross vehicle weight or registered gross vehicle weight exceeds 26,000 pounds.

Recreational vehicles are not considered qualified motor vehicles under North Dakota IFTA requirements. . Instead of obtaining an IFTA license, carriers that make only occasional interstate trips may purchase fuel permits on a trip-by-trip basis in each jurisdiction where they operate. 

Once your application is approved, North Dakota issues one IFTA license for your account and one set of two decals for each qualified vehicle. Keep the original license in a safe place and carry a copy in each qualified vehicle. Display one decal on each exterior side of the vehicle’s cab

North Dakota supplies detailed information about the IFTA process in the NDDOT International Fuel Tax Agreement Instruction Manual.

What Are the IFTA Reporting Requirements in North Dakota?

If North Dakota is your IFTA base jurisdiction, you must file a quarterly fuel tax return with the NDDOT Motor Carrier Section and pay all taxes due by the deadline for that quarter.

Your quarterly return reports the total distance traveled and fuel purchased by your qualified vehicles in each jurisdiction. North Dakota uses this information to calculate the tax due or credit for each jurisdiction and the net balance on your account. If your return shows a net overpayment of more than $100, North Dakota will issue a refund. Amounts under $100 remain on your account as a credit.

You must file a North Dakota IFTA return every quarter, even if:

• You had no operations during the quarter.
• You operated only in North Dakota and purchased no taxable fuel.
• Your return results in no tax due or shows a credit.

If you had no operations during the quarter, check the “No Operations” box rather than skipping the return. NDDOT mails a notice at least 30 days before each due date, but failing to receive the notice does not remove your responsibility to file on time.

To support your returns, North Dakota requires complete distance and fuel records for each vehicle. Distance records should document each trip and include:

• Starting and ending dates of the trip.
• Trip origin and destination.
• Route of travel, including highway numbers.
• Beginning and ending odometer or hubodometer readings.
• Total trip distance.
• Distance traveled in each jurisdiction.
• Unit number or vehicle identification number.
• Vehicle fleet number, if you operate multiple fleets.

Fuel records must support the purchases reported on your return, with separate records for each fuel type and for over-the-road purchases and bulk-fuel withdrawals. An acceptable fuel receipt or invoice should include:

• Date of purchase.
• Seller’s name and address.
• Number of gallons purchased.
• Fuel type.
• Price per gallon or total purchase price.
• Vehicle unit number or VIN.
• Purchaser’s name.

North Dakota provides the Individual Vehicle Mileage and Fuel Report (SFN 16921, for tracking mileage and fuel by vehicle and trip. NDDOT states that electronic logging devices are not a substitute for the required IFTA records because most ELD data does not contain all required mileage and fuel information or remain available for the full retention period.

Keep your IFTA records for at least four years from the return’s due date or the date it was filed, whichever is later. If NDDOT notifies you that your account has been selected for an audit, retain the records under audit until the audit is complete.

NDDOT audits at least 3% of North Dakota-based IFTA accounts each year. If your account is selected, NDDOT will contact you at least 30 days before the audit.

How Do You File an IFTA Report in North Dakota?

North Dakota IFTA licensees must file a quarterly tax return with the NDDOT Motor Carrier Section. Returns are generally filed through North Dakota Motor Carrier Online Services after online access has been established. If you are unable to file online, contact NDDOT to request a paper return by mail.

1. Prepare Your IFTA Report

   Before filing, gather the distance and fuel records for all qualified vehicles that operated during the quarter.

   Your records should allow you to determine:

   • Total miles traveled during the quarter.
   • Total and taxable miles traveled in each IFTA jurisdiction.
   • Total fuel purchased during the quarter.
   • Tax-paid gallons purchased in each jurisdiction.
   • Mileage and fuel information for each fuel type used.

   Report distance in U.S. miles and fuel in U.S. gallons. Round totals to the nearest whole mile or gallon. Amounts ending in .4 or less are rounded down, while amounts ending in .5 or more are rounded up

   When filing online, enter the jurisdictions and fuel types in which you operated, followed by the total miles traveled and gallons purchased in each jurisdiction. The system completes the calculations and determines the amount of tax due or credit. Review all entries before submitting the return.

   NDDOT publishes the applicable IFTA tax rates for each reporting quarter on its IFTA webpage. If you file a paper return, use the tax rate schedule for the specific quarter being reported.

2. Submit Your IFTA Return

   File electronically by logging in at the North Dakota Motor Carrier Online Services portal, select “Go to IFTA”, then choose “File/Maintain” under Quarterly Tax Return.

   If you had no operations during the entire quarter, check the “No Operations” box. Otherwise, select the jurisdictions and fuel types in which you operated, enter the total miles traveled and gallons purchased in each jurisdiction, review the calculated tax or credit, and submit the return.

   You must establish online access before filing electronically. Register for a North Dakota Login and contact NDDOT at 701-328-1287 with your user ID so the agency can connect it to your IFTA account. Allow up to five business days for online access to be established.

   You can pay online by credit or debit card or electronic funds transfer. If you plan to pay by EFT, allow 7–14 business days for your bank information to be authorized. If you file a paper return, make your check or money order payable to NDDOT and ensure the return is postmarked by the due date.

   Amended IFTA returns cannot be filed online. Contact the NDDOT Motor Carrier Section at 701-328-1287 for instructions on submitting an amended return.

What Are the IFTA License Costs and Fees in North Dakota?

North Dakota charges a $20 handling fee and a $5 license fee for an original IFTA application. Carriers must also pay $1 for each set of two decals ordered for a qualified vehicle. Once the application is approved and payment is received, NDDOT issues one IFTA license for the account and one set of two decals for each qualified vehicle. More information is available in the North Dakota new account package.

The $5 license fee also applies when you renew your IFTA license each year. You must also pay $1 for each qualified vehicle receiving a new annual decal set.

If you need additional decals during the year, such as when adding a qualified vehicle to your fleet, you can request them using the IFTA Decal Application (SFN 19156). Additional decals cost $1 per set, plus a $3 fee.

If your IFTA license or decals must be replaced, submit Form SFN 61273, Application for Duplicate Motor Carrier Credentials. The current form lists a duplicate IFTA license at $3 and replacement decals at $3 each. The completed form can be submitted to the NDDOT Motor Carrier office by email at motorcarrier@nd.gov or by fax at 701-328-3500. 

If your IFTA license is revoked, North Dakota charges a $20 reinstatement fee. You must also resolve the filing, payment, recordkeeping, or other issues that caused the revocation before your license can be restored. The reinstatement fee is paid online.

What Are the IFTA Penalties and Interest in North Dakota?

North Dakota assesses penalties and interest if you fail to file a required IFTA return, file after the due date, or underpay the taxes due.

The penalty is the greater of:

• $50, or
• 10% of the delinquent taxes due.

The $50 minimum penalty can apply even if a late return has no tax due or results in a credit.

Interest is charged separately on unpaid taxes due to each jurisdiction. The IFTA interest rate is adjusted annually. For 2026, the rate for U.S.-based fleets is 9% per year, or 0.75% per month. A full month’s interest is charged for any portion of a month that the tax remains unpaid.

NDDOT may revoke your IFTA license if you fail to file a quarterly return by the due date, fail to pay your taxes in full, or fail to comply with IFTA recordkeeping requirements.

How Do You Renew an IFTA License in North Dakota?

North Dakota IFTA licenses and decals are valid from January 1 through December 31 and must be renewed each year. Each November, North Dakota’s online system automatically sends IFTA license holders a renewal notice. Renewal applications must be filed before the current IFTA license year expires

1. Complete Your Annual Renewal Renew through North Dakota’s Motor Carrier Online Services by verifying your existing account information and ordering the appropriate number of decals for the upcoming calendar year.
   
   NDDOT may refuse to renew your license if you are delinquent in filing IFTA returns, owe money from an IFTA or IRP audit, have a delinquent IRP account, have not paid required UCR fees for trucks in your fleet, or do not meet North Dakota’s qualifying interstate-operation requirements.
   
   Your license also will not be renewed if you operate only in North Dakota or have filed zero-distance returns for the previous 18 months. If you report no operations for 18 months, NDDOT considers you ineligible to remain licensed under IFTA. If interstate operations later resume, NDDOT requires three trip permits from other jurisdictions before you can re-license in the IFTA and IRP programs.
   
   More information is available in the North Dakota IFTA Manual.
2. Pay Your Renewal Fee North Dakota charges a $5 annual IFTA license fee, plus $1 for each set of decals ordered for a qualified vehicle.
3. Receive and Display Your New Credentials Renewal credentials may be displayed up to two months before the new license year begins. Renewal decals must be placed on both sides of the vehicle’s cab and should not cover the current year’s decals when displayed early. Keep a current copy of the IFTA license in each qualified vehicle.
   
   IFTA provides a two-month grace period in January and February for displaying renewed credentials, but only if you filed your renewal before the previous license year expired. The grace period applies to displaying the new license and decals, not to submitting a late renewal application.

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Skip the spreadsheets and manual math. eIFTA prepares accurate, file-ready IFTA reports for owner-operators and fleets alike, handling your fuel tax reporting from start to finish.

• Automatically applies the latest IFTA tax rates for each reporting quarter
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• Calculates fuel tax liabilities and credits accurately
• Generates reports ready for review, filing, and recordkeeping

Save time, cut down on reporting errors, and make quarterly fuel tax filing simple with eIFTA.