| 10 | 10 | | BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA: |
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| 11 | 11 | | SECTION 1. AMENDMENT. Section 23.1-13-16 of the North Dakota Century Code is |
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| 12 | 12 | | amended and reenacted as follows: |
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| 13 | 13 | | 23.1-13-16. Inspection fees. |
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| 14 | 14 | | Every person licensed by the tax commissioner as a motor vehicle fuel or special fuels |
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| 15 | 15 | | dealer shall pay to the tax commissioner an inspection fee of one-fortieth of one cent per gallon |
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| 16 | 16 | | [3.79 liters] for every gallon [3.79 liters] of gasoline, kerosene, tractor fuel, heating oil, or diesel |
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| 17 | 17 | | fuel sold or used during a calendar month except those gallons sold out of state or those |
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| 18 | 18 | | gallons sold as original package sales as defined in chapters 57-43.1 and 57-43.2. The fee |
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| 19 | 19 | | must accompany the monthly report required in the following section and is due no later than |
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| 20 | 20 | | the twenty-fifth day of each calendar month for the preceding month. The tax commissioner |
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| 21 | 21 | | shall forward all money collected under this section to the state treasurer monthly, and the state |
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| 22 | 22 | | treasurer shall place the money in the general fund of the statedeposit the funds in the |
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| 23 | 23 | | department of environmental quality operating fund. The moneys must be used, subject to |
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| 24 | 24 | | legislative appropriations, for the state fuel inspection program. The tax commissioner shall |
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| 25 | 25 | | make available annually a report by licensed dealer listing the number of gallons [liters] of motor |
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| 26 | 26 | | vehicle fuel and special fuels upon which the inspection fee has been paid. The provisions of |
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| 27 | 27 | | chapters 57-43.1 and 57-43.2 pertaining to the administration of motor vehicle fuel and special |
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| 28 | 28 | | fuels taxes not in conflict with the provisions of this chapter govern the administration of the |
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| 29 | 29 | | inspection fee levied by this chapter. |
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