North Dakota Statutes
§ 57-39.4-03 — (302) State and local tax bases
North Dakota § 57-39.4-03
This text of North Dakota § 57-39.4-03 ((302) State and local tax bases) 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 § 57-39.4-03 (2026).
Text
The tax base for local jurisdictions shall be identical to the state tax base unless otherwise
prohibited by federal law. This section does not apply to sales or use taxes levied on fuel used
to power motor vehicles, aircraft, locomotives, or watercraft, or to electricity, piped natural or
artificial gas, or other fuels delivered by the seller and the retail sale or transfer of motor
vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes.
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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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-39.4-03, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.4-03.