North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-05.1-01-07
Nonfranchise purchases
Official textlegis.nd.govlast amended
Any automobile dealer who purchases a new vehicle for resale for which the dealer does not have the factory franchise is liable for motor vehicle excise tax based on the acquisition cost of such vehicle.
Amendment history
History: Effective June 1, 1984. General Authority: NDCC 57-40.3-12 Law Implemented: NDCC 39-22-02
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