North Dakota Statutes
§ 57-32-01 — Applicability of public utility laws
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 certified air carrier that:
a.Shares a flight designator code with the air carrier transportation company;
b.Operates under the same trade name as the air carrier transportation company;
or
c.Operates under the same livery as the air carrier transportation company.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner