North Dakota Statutes
§ 57-40.2-05 — Evidence of use
North Dakota § 57-40.2-05
This text of North Dakota § 57-40.2-05 (Evidence of use) 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 § 57-40.2-05 (2026).
Text
For the purpose of the proper administration of this chapter, and to prevent evasion of the
tax, evidence that tangible personal property was sold by any person for delivery in this state is
prima facie evidence that such tangible personal property was sold for use in this state.
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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 § 57-40.2-05, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-40.2-05.