Chapter

Motor Vehicle Excise Tax

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