North Dakota Statutes
§ 57-32-01.1 — Property assessed in lieu of registration fees and sales and use taxes
North Dakota § 57-32-01.1
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-32Taxation of Express and Air Transportation Companies
This text of North Dakota § 57-32-01.1 (Property assessed in lieu of registration fees and sales and use taxes) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-32-01.1 (2026).
Text
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
consumption of air carrier transportation property except for the provisions of sections
57-39.2-04 and 57-40.2-04.
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Related
Rocky Mountain Oil & Gas Ass'n v. Conrad
405 N.W.2d 279 (North Dakota Supreme Court, 1987)
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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-32-01.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-32-01.1.