N.D. Cent. Code ch. 57-40.5 – Aircraft Excise Tax | Midpage

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North Dakota Century Code

Chapter 57-40.5

N.D. Cent. Code ch. 57-40.5

Aircraft Excise Tax

57-40.5-01Definitions 57-40.5-02Tax imposed 57-40.5-03Exemptions 57-40.5-04Purchaser to furnish aircraft purchaser's certificate to director of aeronautics 57-40.5-05Presentation of aircraft purchaser's certificate to director 57-40.5-06Aircraft registration not to be issued unless tax paid 57-40.5-07Presumption 57-40.5-08Credit for excise tax paid in other states - Reciprocity 57-40.5-08.1Aircraft excise tax refunds - Three-year limitation 57-40.5-08.2Procedure for refunding 57-40.5-09Allocation of revenue 57-40.5-10Penalties 57-40.5-11Director to act as agent of tax commissioner in administration of aircraft excise tax - Provisions of motor vehicle excise tax applicable