Fuel Excise Tax (FET)

    This is a tax on motor vehicle fuel imported into the Navajo Nation.  This tax, with a rate of .18 per gallon for gasoline and .25 per gallon for diesel, is administered in a manner similar to state gasoline taxes.  The Office of the Navajo Tax Commission issues fuel manifests to be completed and filed by distributors, which specify the delivery of fuel within the Navajo Nation.  Distributors file tax returns and pay the tax on a monthly basis.  Retailers and carriers are required to file reports.  This statute also requires distributors, carriers, retailers, and refiners to obtain appropriate licenses from the Office of the Navajo Tax Commission.

    The FET is a self-reporting tax, with distributor's monthly returns due 20 days after the end of each month.  There are also certain reporting requirements for retailers, carriers, and refiners.