Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-40.5-01 Definitions
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The following words, terms, and phrases, when used in this chapter, have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning: 1. "Aircraft" includes airplanes, helicopters, manned balloons, and ultralight vehicles. 2. "Direc…
N.D.C.C. § 57-40.5-02 Tax imposed
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There is imposed an excise tax at the rate of five percent on the purchase price of any aircraft purchased or acquired either in or outside of the state of North Dakota or on the lease or rental cost of any aircraft, less fuel, if rented dry and required to be registered under th…
N.D.C.C. § 57-40.5-03 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. Aircraft acquired by disabled veterans as defined by the provisions of Public Law No. 79-663 [38 U.S.C. 3901]. This exemption shall be al…
N.D.C.C. § 57-40.5-05 Presentation of aircraft purchaser's certificate to director
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No registration may be issued by the director for an aircraft until the applicant presents a properly executed aircraft purchaser's certificate with the application for registration. If a registration application is made for an aircraft that has been previously registered in this…
N.D.C.C. § 57-40.5-06 Aircraft registration not to be issued unless tax paid
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No registration may be issued by the director for the ownership or operation of any aircraft to any applicant for registration unless the tax imposed by this chapter has been paid by the applicant to the director except for those aircraft which have been previously registered and…
N.D.C.C. § 57-40.5-07 Presumption
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For the purpose of the proper administration of this chapter, the following presumptions apply: 1. Evidence that an aircraft 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 of an aircraft …
N.D.C.C. § 57-40.5-08 Credit for excise tax paid in other states - Reciprocity
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If any aircraft has been subjected to a sales tax, use tax, or excise tax in any other state, in an amount less than the tax imposed by this chapter, the provisions of this chapter apply at a rate measured by the difference between the rate fixed in this chapter and the rate by w…
N.D.C.C. § 57-40.5-08.1 Aircraft excise tax refunds - Three-year limitation
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If it appears that any aircraft excise tax paid on or after July 1, 1983, was paid in error, or for any other reason the tax was not due under the provisions of this chapter, the tax must be refunded to the person who paid the tax upon an application made and duly allowed in acco…
N.D.C.C. § 57-40.5-08.2 Procedure for refunding
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Any person entitled to a refund of aircraft excise tax may make application for refund to the tax commissioner in the manner prescribed by the commissioner. Upon the presentation of proof satisfactory to the commissioner, the commissioner shall authorize the refund to be made fro…
N.D.C.C. § 57-40.5-09 Allocation of revenue
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All moneys collected and received under this chapter must be transmitted monthly by the director to the aeronautics commission special fund.
N.D.C.C. § 57-40.5-10 Penalties
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1. Any person who violates any of the provisions of this chapter is guilty of a class B misdemeanor. 2. Any person who fails to submit a purchase certificate or who submits a false or fraudulent aircraft purchaser's certificate is subject to a penalty of five percent of the true …