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					MOTOR VEHICLE FUEL TAX REPORT                                                                                                                                       Version Mar-08
TAX TYPE 61                                                                      (O) Original (A) Amended                                                          Updated 8/10
NORTH DAKOTA                                                                     (P) Production (T) Test
FORM M61 (Formally S01)
           Report Period (YYYYMM):                                License #:
                          Federal ID:                                 Suffix:
                    Business Name:
                            Address:                                                                                                                           ND
                                City:
                               State:                             Zip Code:                                                                                    61
            General Contact E-mail:                                               COLUMN A           COLUMN B            COLUMN C          COLUMN D          COLUMN E           COLUMN F
           E-file Coordinator E-mail:                                               Gasoline           Gasohol           Unblended          Unblended         Blending
                                                                                                                                                                                  COLUMN
                        Prepared by:                                                                     E-85             Ethanol            Methanol        Components
                                                                                                                                                                                  TOTALS
                              Phone:                                                                   Pro. 124,
                                                                                    Pro. 065             079                 Pro. 241         Pro. 243        Pro. 122

1.    Inventory forward = last month's line 13 entries                                                                                                                                     1.  W
2.    Gal. mfg., purchased, imported = Schs. 1+2+3                                                                                                                                         2.  X
3.    Product transfers (+ or -) within tax type 61                                                                                                                                        3.
4.    Gal. taxable at $.23 per gal. = Sch. 5                                                                                                                                               4.  D
5.    Gal. allowance on Sch. 5 sales = .005 x line 4                                                                                                                                       5.  F
6.    Gal. taxable at $.23 per gal. = Schs. 5A+5Q                                                                                                                                          6.
7.    Gal. from $.23 per gal. tax-pd inven. = Sch. 10G                                                                                                                                     7.  H
8.    Net gal. taxable at $.23 per gal. = lines 4-5+6-7                                                                                                                                    8.  Q
9.    Net gal. gasohol taxable at $.23 per gal. = lines 4-5+6-7                                                                                                                            9.  A
10.   Gal. ND non-taxable = Schs. 6+7                                                                                                                                                      10. N
11.   Gal. ND tax-exempt = Schs. 8+10                                                                                                                                                      11. L
12.   Book inventory = lines 1+2+3-4-6-10-11                                                                                                                                               12.
13.   Ending physical inventory                                                                                                                                                            13. Y
14.   Gain or (Losses): Line 13 Minus Line 12.                                                                                                                                             14. B

15.   Tax due at $.23 per gal. = $.23 x line 8                                                                                                                              $          -   15.   C
16.   Tax due at $.23 per gal. on gasohol = $.23 x line 9                                                                                                                   $          -   16.   R
17.   Tax subject to allowance = lines 15+16                                                                                                                                $          -   17.
18.   Collection allowance = .02 x line 17                                                                                                                                  $          -   18.   I
19.   Total tax due = lines 17-18                                               For lines 1 through 16, enter the total of Columns A through E in Column F                  $          -   19.
20.   Penalty = .05 x line 19 (min. $5.00)                                                                                                                                                 20.   T
21.   Interest = .01 per month x line 19                                        For lines 17 through 23, use Column F only                                                                 21.   U
22.   Insp. Fees = total of Col. F (lines 8+9+11) x .00025                                                                                                                  $          -   22.   6
23.   Total due = lines 19+20+21+22                                                                                                                                         $          -   23.




             43992075-320d-4437-ac44-7ae20c2be8dc.xls
Motor Vehicle Fuel Schedule of Gallons Received                                                                                        ,                                                                              Tax Type 61
(Submit with Motor Vehicle Fuel Tax Report FORM M61 (Formally S01)) NORTH DAKOTA                                                                                                                                           Version Mar-08
Schedule Types:                                                                                                       Product Types:                                                                                 Mode Codes:
  1 Gallons received in North Dakota - ND tax paid                                                                             065     Gasoline                                                                              J     Truck
  2 Gallons received in North Dakota - ND tax NOT paid                                                                         079     E85                                                                                   R     Railroad
  3 Gallons imported into North Dakota by your business - ND tax NOT paid                                                      122     Blending Components                                                                   B     Barge
                                                                                                                               124     Gasohol                                                                              PL     Pipeline
                                                                                                                               241     Ethanol-Alcohol                                                                       S     Ship
                                                                                                                               243     Methanol
                                                                                                                                                                                = Optional Field

                     (1)              (2)       (3)                                       (4)                                                     (5)             (6)                (7)          (8)        (9)         (10)          (11)
Sch. Pro.          Carrier          Carrier                       Point of Origin                      Point of Destination                Purchased From       Seller           Transaction   Document     Net         Gross         Billed
Type Type          Name              FEIN      Mode       City        State         TCN         City          State           TCN            Seller Name     FEIN      Suffix       Date        Number     Gallons      Gallons      Gallons




              Page 2 of 7                                                                                                                                                              43992075-320d-4437-ac44-7ae20c2be8dc.xls
Motor Vehicle Fuel Schedule of Gallons Disbursed                                                                                       ,                                                                                Tax Type 61
(Submit with Motor Vehicle Fuel Tax Report FORM M61 (Formally S01)) NORTH DAKOTA                                                                                                                                             Version Mar-08
Schedule Types:                                                                                                       Product Types:                                                                                   Mode Codes:
5     Gallons sold to retailers for resale - ND taxable - loss allowance passed on                                             065     Gasoline                                                                                J     Truck
5A    Gallons sold to retailers for resale - ND taxable - loss allowance NOT passed on                                         079     E85                                                                                     R     Railroad
5Q    Gallons sold to consumers, or used - ND taxable                                                                          122     Blending Components                                                                     B     Barge
6     Gallons sold to licensed suppliers or distributors for resale - ND non-taxable                                           124     Gasohol                                                                                PL     Pipeline
7     Gallons exported out of North Dakota by your business - ND non-taxable                                                   241     Ethanol-Alcohol                                                                         S     Ship
8     Gallons sold to agencies of the U.S. Government - ND tax-exempt (or tax credit taken)                                    243     Methanol                                                                              GS      Gas Station
10    Gallons sold to Native Americans - ND tax-exempt                                                                                                                         = Optional Field                              CE      Summary
10G Gallons sold from tax-paid inventory
                     (1)               (2)        (3)                                     (4)                                                    (5)              (6)               (7)              (8)       (9)         (10)          (11)
 Sch. Pro.        Carrier            Carrier                        Point of Origin                    Point of Destination                    Sold to        Purchaser         Transaction       Document    Net         Gross         Billed
 Type Type         Name               FEIN      Mode        City         State       TCN        City          State           TCN          Purchaser Name    FEIN     Suffix       Date            Number    Gallons      Gallons      Gallons




             Page 3 of 7                                                                                                                                                                 43992075-320d-4437-ac44-7ae20c2be8dc.xls
                                                      NORTH DAKOTA
                            EXCEL SPREADSHEET FILING INSTRUCTIONS                                                                   Mar-08
                                                                                                                                    Version
INTRODUCTION:                                                                                                                     Updated 8/10


The North Dakota Office of State Tax Commissioner (Commissioner) offers this Excel spreadsheet application as an
option for filing fuel tax reports electronically. These instructions are designed to provide the necessary information
needed to file the reports using the Excel spreadsheet format. This spreadsheet is available on the Commissioner's home
page at www.nd.gov/tax or by contacting the Motor Fuels Tax Section. Refer to the Reporting Instructions Manual
for information on completing the reports.

This spreadsheet is compatible with all versions from Excel 97 forward. You must use the Excel spreadsheet
designed by the Commissioner; other spreadsheets will not be accepted. The spreadsheet is designed in a format that
follows the layout of the reports. The report page is completed by entering all applicable information from the
appropriate schedule pages. The schedules are designed with the fields of information identified by column, each row of
the spreadsheet will detail the data for individual transaction entries.

A Subtotal/Precheck button is available on the Report page and both Schedule pages, however, you must enable
macros to make this option available. (Excel 97-2003) Macro security must be set to Medium, Excel then displays a
dialog box when opening the file letting you choose to enable macros. To change macro security click on Tools,
Options, Security, Macro Security, then click Medium. (Excel 2007) From the Security Warning bar Options
choose Enable this Content. If the Security Warning is not available go to Microsoft Office Button, Excel Options,
Trust Center, Trust Center Setting, Marco Settings- Choose "Disable All Macros with Notification"

Complete the information at the top of the Report page and the beginning inventory, product transfer information, and
the ending physical inventory. Next complete the detail entries on both Schedule pages. After the schedule detail
information has been completed click on the Subtotal/Precheck button on either of the pages; this will total the schedule
information and carry the totals to the appropriate fields on the Report page. In addition checks for any required fields
that may not have been completed, any fields completed in the wrong format, and various other errors will be conducted.
Errors will be indicated one at a time; after each error has been corrected click the button again and address
each error until all have been corrected. Be sure to complete the Penalty, Interest, and Tax Credits fields if they
apply. (This option is made available to assist in completing the report, it is your responsibility to insure that all reported
information is correct.)
Print Voucher Button- This button prints out a voucher from the tab labeled Voucher. The information on the voucher is
entered from the completed report.
Voucher Instructions- Send voucher when submitting an electronic report with a payment by check. Do not send a
voucher with a paper report. Do not send a voucher with an electronic payment.

INSTRUCTIONS:

1. Do not use hyphens in FEIN numbers.

2. Do not type the $ sign in any value fields.

3. When providing Origin or Destination information on the receipts or disbursements schedules it is preferred that the
City be provided but it is not required. However, either the State or TCN must be provided.

4. Formulas may be used to provide calculations within a spreadsheet tab and between spreadsheet tabs but do
not change the format of any cells. The Commissioner has provided certain calculation formulas on the report and
reconciliation pages. The columns to the right of the last column of data to be submitted to the Commissioner on any
page can be used to prepare the reports. Data can be entered and manipulated in this area; however, if you have a
considerable amount of data residing there, to save disc storage space, we request that it be removed prior to submitting
the report.
5. You may link between the tab pages within the spreadsheet file but DO NOT link the spreadsheet file to
another file; the Commissioner will have access to the spreadsheet file but not to the linked file.

6. The Sort buttons sort the data on the schedules as labeled A. Schedule Type and then Product Type and then
Transaction Date or B. Product Type and then Schedule Type and then Transaction Date. C. Transaction Date and then
Product Type and then Schedule Type. If other sort options are preferred you may prepare your own.

7. The Commissioner recommends that electronic returns be accompanied by electronic tax payments. Information on
electronic payments is available on the Commissioner's web site or by contacting our office. If you submit a check for
payment of tax on your electronic report, your check must be accompanied by a Motor Fuels Tax Payment Voucher
applicable to the tax type being submitted. The voucher includes the necessary information to match your check
payment with the electronic return for processing.

FILING OPTIONS:

Electronic returns are filed with the Commissioner by submitting the electronic spreadsheet files using one of the
following options:

1. Use of a sign-on and password on a secure web application on the Internet.

2. If Internet access is not available, the Commissioner will accept a file submitted on a diskette or compact disk .

REGISTRATION:

A Registration Application for Electronic Filing must be completed and submitted before you can electronically file a
return with the Commissioner. An authorized agent of the company must sign the application. The signature of the
agent will be deemed to be the signature appearing on the electronic return. A Registration Application can be obtained
on the Commissioner's web site or by contacting the Motor Fuels Tax Section.

TESTING:

Testing is required, by all parties that want to file electronically, before the Commissioner will accept their electronic
returns. The testing procedures will insure that the file transmission functions perform properly and that the files are
received in the appropriate format.

HOW TO GET STARTED:

Before the Commissioner will accept electronic returns, the following steps must be completed:

1. Contact the Commissioner or go to the Commissioner's web site at www.nd.gov/tax to get the spreadsheets,
instructions, and registration information. The instructions should include all necessary information, but you are
encouraged to contact the Commissioner if you have questions.
                                      http://www.nd.gov/tax/fuel/elecfiling/formsinstr.html
2. Determine which method you prefer for transmitting your electronic returns.

3. Complete and submit the registration application.

4. Contact the Commissioner to schedule testing of the electronic filing procedures.

5. Following successful testing, as determined by the Commissioner, we will activate you to production status and begin
accepting your electronic returns.

                                                        CONTACTS:
                                             Technical Assistance:
                                               Kevin Schatz
                                          Phone: (701) 328-3657
                                               kschatz@nd.gov

                                             Taxpayer Assistance:
                                              Amanda Filipek
                                          Phone: (701) 328-3382
                                               afilipek@nd.gov

                                                Doug Arndt
                                          Phone: (701) 328-2050
                                               darndt@nd.gov

                                      FAX Number …… (701) 328-1942

                                                   E-mail
                                              fueltax@nd.gov

                                              Web Site Address
                                              www.nd.gov/tax

                                 Secure Web Site Address (to upload reports)
                             https://secure.apps.state.nd.us/tax/mfft/login.htm

Mailing Address:
                   North Dakota Office of State Tax Commissioner
                   Motor Fuels Tax Section
                   600 E. Boulevard Ave. Dept 127
                   Bismarck, ND 58505-0599
                MOTOR FUELS TAX PAYMENT VOUCHER
                 North Dakota Office of State Tax Commissioner

                              MOTOR VEHICLE FUEL

                                                                                                    61
Name:


0
City / State:


,
Federal ID with Suffix:


-
Period Ending: (Year/Month)


0
Form Type: (Check One)

                                      S01 = Original Tax Return
                                      S40 = Amended Tax Return
                                      Asmt = Billing

Payment Amount:


$0.00
                                                                  (For Office Use Only)
                                                                  Postmark Date: (mm / dd / yyyy)
North Dakota Office of State Tax Commissioner
600 E Blvd Ave Dept 127
Bismarck, ND 58505-0599



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