North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-40.3-08
Presumption
For the purpose of the proper administration of this chapter and to prevent evasion of the tax, the following presumptions apply:
# 1.
Evidence that a motor vehicle was sold for delivery in this state is prima facie evidence that it was sold for use in this state.
# 2.
When an application for registration plates or for a certificate of title for a motor vehicle is received by the director of the department of transportation within thirty days of the date it was purchased or acquired by the purchaser, it must be presumed, until the contrary is shown by the purchaser, that it was purchased or acquired for use on the streets and highways of this state. This presumption applies whether or not such vehicle was previously titled or registered in another state.
Source: view the official PDF
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