The incident occurred in Majia town in the Taura local government area, about 530 kilometers (329.33 miles) north of the capital Abuja, spokesperson for Jigawa State Police Command Lawan Shiisu Adam told Reuters by telephone.
The casualties were local residents who had gathered to collect fuel from the tanker after it crashed. The wounded were taken to local hospitals in Ringim and Hadejia towns where they were being treated, Adam said.
A mass burial for the dead will be held later in the day, he said.
Many roads in Nigeria, Africa's most populous country, are poorly maintained and riven with potholes, causing accidents that claim dozens of lives every year.
Last month, at least 48 people were killed in north-central Nigeria when a fuel tanker exploded after colliding with another truck carrying travellers and cattle, ensnaring other vehicles as well in the blaze.
