N.D.C.C. § 57-32-01.1 — Property assessed in lieu of registration fees and sales and use taxes

The taxes imposed by chapters 57 -06, 57-07, 57-08, 57-13, and this chapter on air carrier
transportation property are in lieu of the registration fees imposed by section 2 -05-11 and are in
lieu of sales and use taxes which would otherwise be imposed on the sale, storage, use, or
consumption of air carrier transportation property except for the provisions of sections
57-39.2-04 and 57-40.2-04.