The taxes or fees provided for in this chapter are in lieu of all other personal property taxes, either state or local, upon such motor vehicles and upon any trailer or semitrailer for which a certificate of title is required to be issued and has been issued pursuant to the provisions of chapter 39-05.
N.D. Cent. Code § 39-04-38
Taxes or fees provided for to be in lieu of other state or local personal property taxes
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.