North Dakota Statutes
§ 57-40.3-02 — Tax imposed
North Dakota § 57-40.3-02
This text of North Dakota § 57-40.3-02 (Tax imposed) 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 § 57-40.3-02 (2026).
Text
There is hereby imposed an excise tax at the rate of five percent on the purchase price of
any motor vehicle purchased or acquired either in or outside of the state of North Dakota for use
on the streets and highways of this state and required to be registered under the laws of this
state.
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Related
United States Ex Rel. Cheyenne River Sioux Tribe v. South Dakota
105 F.3d 1552 (Eighth Circuit, 1997)
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 § 57-40.3-02, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-40.3-02.