North Dakota § 57-40.3-12 Director to act as agent of tax commissioner in administration of motor vehicle use tax

North Dakota Statutes

§ 57-40.3-12 — Director to act as agent of tax commissioner in administration of motor vehicle use tax

North Dakota § 57-40.3-12

Title 57Taxation

Ch. 57-40.3Motor Vehicle Excise Tax

This text of North Dakota § 57-40.3-12 (Director to act as agent of tax commissioner in administration of motor vehicle use tax) 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 § 57-40.3-12 (2026).

Text

vehicle use tax.
The state tax commissioner is charged with the administration of this chapter. The tax
commissioner may prescribe all rules and regulations, not inconsistent with the provisions of this
chapter, necessary and advisable for the proper and efficient administration of this chapter. The
collection of this motor vehicle excise tax must be carried out by the director of the department
of transportation who shall act as the agent of the state tax commissioner and who is subject to
all rules and regulations, not inconsistent with the provisions of this chapter, that may be
prescribed by the tax commissioner. The provisions of this chapter may not be construed as
preventing the collection of motor vehicle excise taxes by the tax commissioner when additional
motor vehicle excise tax

Free access — add to your briefcase to read the full text and ask questions with AI

vehicle use tax.
The state tax commissioner is charged with the administration of this chapter. The tax
commissioner may prescribe all rules and regulations, not inconsistent with the provisions of this
chapter, necessary and advisable for the proper and efficient administration of this chapter. The
collection of this motor vehicle excise tax must be carried out by the director of the department
of transportation who shall act as the agent of the state tax commissioner and who is subject to
all rules and regulations, not inconsistent with the provisions of this chapter, that may be
prescribed by the tax commissioner. The provisions of this chapter may not be construed as
preventing the collection of motor vehicle excise taxes by the tax commissioner when additional
motor vehicle excise taxes are determined by the tax commissioner to be due for a lease, option
to renew, or similar provision, or combination thereof, as provided under section 57-40.3-02.1
and in the course of any audit carried on by the tax commissioner. The director of the
department of transportation shall furnish sufficient information to the tax commissioner, relating
to all license or title applications for mobile homes or housetrailers purchased outside of the
state of North Dakota for use in this state, to enable the tax commissioner to collect use tax on
such mobile homes or housetrailers.