North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-40.3-02
Tax imposed
Official textlegis.nd.gov
There is hereby imposed an excise tax at the rate of five percent on the purchase price of any motor vehicle purchased or acquired either in or outside of the state of North Dakota for use on the streets and highways of this state and required to be registered under the laws of this state.
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In this chapter (14 sections)
- 57-40.3-01 · Definitions
- 57-40.3-02 · Tax imposed
- 57-40.3-02.1 · Tax imposed on motor vehicle lease
- 57-40.3-03 · Separate and additional tax imposed
- 57-40.3-03.1 · Separate and additional tax imposed
- 57-40.3-04 · Exemptions
- 57-40.3-05.1 · Seller to furnish motor vehicle seller's certificate to…
- 57-40.3-06 · Presentation of motor vehicle purchaser's certificate to…
- 57-40.3-07 · Title or license registration not to be issued unless tax…
- 57-40.3-07.1 · Lien for failure to pay tax
- 57-40.3-08 · Presumption
- 57-40.3-09 · Credit for excise tax paid in other states - Reciprocity
- 57-40.3-10 · Transfer of revenue
- 57-40.3-11 · Penalties