N.D. Cent. Code ch. 57-40.3 – Motor Vehicle Excise Tax | Midpage

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North Dakota Century Code

Chapter 57-40.3

N.D. Cent. Code ch. 57-40.3

Motor Vehicle Excise Tax

57-40.3-01Definitions 57-40.3-02Tax imposed 57-40.3-02.1Tax imposed on motor vehicle lease 57-40.3-03Separate and additional tax imposed 57-40.3-03.1Separate and additional tax imposed 57-40.3-04Exemptions 57-40.3-05Purchaser to furnish motor vehicle purchaser's certificate to director of the department of transportation 57-40.3-05.1Seller to furnish motor vehicle seller's certificate to purchaser 57-40.3-06Presentation of motor vehicle purchaser's certificate to director 57-40.3-07Title or license registration not to be issued unless tax paid 57-40.3-07.1Lien for failure to pay tax 57-40.3-08Presumption 57-40.3-09Credit for excise tax paid in other states - Reciprocity 57-40.3-10Transfer of revenue 57-40.3-11Penalties 57-40.3-12Director to act as agent of tax commissioner in administration of motor vehicle use tax