North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-32-01
Applicability of public utility laws
Official textlegis.nd.gov
# 1.
The provisions of chapter 57-06 not in conflict with this chapter apply to the assessment of express companies and air transportation companies.
# 2.
For purposes of this chapter, an "air carrier transportation company" or "air transportation company" includes any other certified air carrier that:
a. Shares a flight designator code with the air carrier transportation company;
b. Operates under the same trade name as the air carrier transportation company;
or c. Operates under the same livery as the air carrier transportation company.
Source: view the official PDF
In this chapter (8 sections)
- 57-32-01 · Applicability of public utility laws
- 57-32-01.1 · Property assessed in lieu of registration fees and sales…
- 57-32-01.2 · Method of valuation
- 57-32-01.3 · Allocation of value
- 57-32-02 · Assessment and computation of tax
- 57-32-04 · Allocation of tax
- 57-32-05 · Collection of tax
- 57-32-06 · Legal proceedings to enforce payment of tax