Title 57 — Taxation

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…

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…

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…

Repealed by S.L. 1983, ch. 645, § 5.

Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.

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 …

Repealed by S.L. 1997, ch. 497, § 4.

No title or license registration may be issued by the director of the department of transportation for a motor vehicle purchased or acquired by way of gift from a husband or wife, parent or child, or from a brother or sister unless and until the applicant therefor attaches a prop…

No title or license registration shall be issued by the director of the department of transportation for the ownership or operation of any motor vehicle to any applicant for title or license registration unless the tax imposed by this chapter shall be paid by the applicant to the…

1. Whenever any taxpayer liable to pay a tax or penalty imposed refuses or neglects to pay it, the amount, including any interest, penalty, or addition to such tax, together with the costs that may accrue, is a lien in favor of the state upon all property and rights to property, …

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 applic…

If any sales tax, use tax, or motor vehicle excise tax has been paid on a motor vehicle in any other state, or political subdivision thereof, in respect to its sale or use in an amount less than the tax imposed by this chapter, the provisions of this chapter apply, but in an amou…

After the deposits under sections 57-39.2-26.1, 57-39.2-26.2, and 57-39.2-26.3, moneys collected and received under this chapter must be deposited monthly in the state treasury and allocated as follows: 1. Fifty percent to the general fund; 2. Twenty-five percent to the highway t…

1. Any person who violates any of the provisions of this chapter is guilty of a class B misdemeanor. 2. Any person who submits a false or fraudulent motor vehicle purchaser's certificate, or who fails to submit the certificate, is subject to a penalty of five percent of the true …