108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-40.3-01 Definitions
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As used in this chapter, except when the context clearly indicates a different meaning: 1. "Low-speed vehicle" means a four-wheeled vehicle that is able to attain a speed, upon a paved surface, of more than twenty miles per hour [32 kilometers per hour] in one mile [1.6 kilometer…
N.D.C.C. § 57-40.3-02 Tax imposed
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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 t…
N.D.C.C. § 57-40.3-02.1 Tax imposed on motor vehicle lease
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1. With respect to any lease for a term of one year or more of a motor vehicle with an actual vehicle weight of ten thousand pounds [4535.92 kilograms] or less, all receipts due or consideration given or contracted to be given at the initiation of the lease and for the entire per…
N.D.C.C. § 57-40.3-04 Exemptions
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There are specifically exempted from the provisions of this chapter and from computation of the amount of tax imposed by it the following: 1. Any motor vehicle acquired by, or leased and in the possession of, a resident disabled veteran under the provisions of Pub. L. 79-663 [38 …