North Dakota § 57-40.3-09 Credit for excise tax paid in other states - Reciprocity

North Dakota Statutes

§ 57-40.3-09 — Credit for excise tax paid in other states - Reciprocity

North Dakota § 57-40.3-09

Title 57Taxation

Ch. 57-40.3Motor Vehicle Excise Tax

This text of North Dakota § 57-40.3-09 (Credit for excise tax paid in other states - Reciprocity) 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 § 57-40.3-09 (2026).

Text

If any sales tax, use tax, or motor vehicle excise tax has been paid on a motor vehicle in
any other state, or political subdivision thereof, in respect to its sale or use in an amount less
than the tax imposed by this chapter, the provisions of this chapter apply, but in an amount
equal to the difference between the tax imposed by this chapter and the tax paid in the other
state, or political subdivision thereof. If the tax paid in the other state, or political subdivision
thereof, is the same or more, then no tax is due on the motor vehicle. The provisions of this
section apply only if the other state, or political subdivision thereof, allows a tax credit with
respect to the excise tax imposed by this chapter which is substantially similar in effect to the
credit allowed by this section.

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If any sales tax, use tax, or motor vehicle excise tax has been paid on a motor vehicle in
any other state, or political subdivision thereof, in respect to its sale or use in an amount less
than the tax imposed by this chapter, the provisions of this chapter apply, but in an amount
equal to the difference between the tax imposed by this chapter and the tax paid in the other
state, or political subdivision thereof. If the tax paid in the other state, or political subdivision
thereof, is the same or more, then no tax is due on the motor vehicle. The provisions of this
section apply only if the other state, or political subdivision thereof, allows a tax credit with
respect to the excise tax imposed by this chapter which is substantially similar in effect to the
credit allowed by this section. The tax commissioner may require the purchaser to provide
written proof from the other state, or political subdivision thereof, that the tax was legally due
and paid. For purposes of this section, "state" means a state, territory, or possession of the
United States, the District of Columbia, or the Commonwealth of Puerto Rico.