North Dakota Statutes
§ 57-39.5-01 — Definitions
North Dakota § 57-39.5-01
This text of North Dakota § 57-39.5-01 (Definitions) 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 § 57-39.5-01 (2026).
Text
Words used in this chapter have the same meaning as provided in chapter 57-39.2. As used in this chapter:
1."Attachment unit" means any part or combination of parts having an independent
function, other than farm machinery repair parts, which when attached or affixed to
farm machinery is used exclusively for agricultural purposes.
2."Farm machinery" means all vehicular implements and attachment units, designed and
sold for direct use in planting, cultivating, or harvesting farm products or used in
connection with the production of agricultural produce or products, livestock, or poultry
on farms, which are operated, drawn, or propelled by motor or animal power. "Farm
machinery" also includes machinery, equipment, and structural materials used directly
and exclusively in, or incorporated i
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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 § 57-39.5-01, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.5-01.