North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-05.1-01-06
Company-owned vehicles
Official textlegis.nd.govlast amended
When a company owns a vehicle which is titled in an employee's name, then transfers the title to another employee or to the company itself, motor vehicle excise tax is due.
Amendment history
History: Effective June 1, 1984. General Authority: NDCC 57-40.3-12 Law Implemented: NDCC 57-40.3-02
Source: view the official PDF
In this article (9 sections)
- 81-05.1-01-01 · Definitions
- 81-05.1-01-02 · Motor vehicle excise tax imposed
- 81-05.1-01-03 · Exemptions
- 81-05.1-01-04 · Leasing and rental companies
- 81-05.1-01-05 · Purchases by Indians
- 81-05.1-01-06 · Company-owned vehicles
- 81-05.1-01-07 · Nonfranchise purchases
- 81-05.1-01-08 · Purchase of vehicles with extra equipment
- 81-05.1-01-09 · Refunds