North Dakota Statutes
§ 57-40.5-02 — Tax imposed
North Dakota § 57-40.5-02
This text of North Dakota § 57-40.5-02 (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 § 57-40.5-02 (2026).
Text
There is imposed an excise tax at the rate of five percent on the purchase price of any
aircraft purchased or acquired either in or outside of the state of North Dakota or on the lease or
rental cost of any aircraft, less fuel, if rented dry and required to be registered under the laws of
this state, except on aircraft or helicopters designed or modified for exclusive use as agricultural
aircraft for aerial application of agricultural chemicals, insecticides, fungicides, growth
regulators, pesticides, dusts, fertilizer, or other agricultural materials, the excise tax is imposed
at the rate of three percent on the purchase price of any such aircraft purchased or acquired in
or outside of this state, including the leasing or renting of such agricultural aircraft to users for
agricultural pu
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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 § 57-40.5-02, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-40.5-02.