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108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-32-01 Applicability of public utility laws
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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 certifie…
N.D.C.C. § 57-32-01.1 Property assessed in lieu of registration fees and sales and use taxes
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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 …
N.D.C.C. § 57-32-01.2 Method of valuation
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All of the operative property within North Dakota of each air carrier transportation company which is defined as real property under section 57-02-04 must be valued for assessment purposes by the tax commissioner and the state board of equalization. For the purpose of determining…
N.D.C.C. § 57-32-02 Assessment and computation of tax
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The tax commissioner, after the provisions of chapter 57-06 have been complied with and final assessment has been made by the state board of equalization, shall compute a tax upon the valuation fixed as is provided by law for the assessment of other utilities. Such a tax must be …
