Chapter

Aircraft Excise Tax

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