North Dakota § 57-40.5-03 Exemptions

North Dakota Statutes

§ 57-40.5-03 — Exemptions

North Dakota § 57-40.5-03

Title 57Taxation

Ch. 57-40.5Aircraft Excise Tax

This text of North Dakota § 57-40.5-03 (Exemptions) 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 § 57-40.5-03 (2026).

Text

There are specifically exempted from the provisions of this chapter and from computation of the amount of tax imposed by it, the following:

1.Aircraft acquired by disabled veterans as defined by the provisions of Public Law No. 79-663 [38 U.S.C. 3901]. This exemption shall be allowed only with respect to one aircraft owned by any disabled veteran.

2.Any aircraft owned by or in possession of the federal or state government or any of the political subdivisions, departments, agencies, or institutions thereof.

3.Aircraft which were previously titled or registered in the names of two or more joint tenants and subsequently transferred without monetary consideration to one or more of the joint tenants; the transfer of aircraft by gift, inheritance, or devise between a husband and wife, parent

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There are specifically exempted from the provisions of this chapter and from computation of
the amount of tax imposed by it, the following:
1. Aircraft acquired by disabled veterans as defined by the provisions of Public Law
No. 79-663 [38 U.S.C. 3901]. This exemption shall be allowed only with respect to one
aircraft owned by any disabled veteran.
2. Any aircraft owned by or in possession of the federal or state government or any of the
political subdivisions, departments, agencies, or institutions thereof.
3. Aircraft which were previously titled or registered in the names of two or more joint
tenants and subsequently transferred without monetary consideration to one or more
of the joint tenants; the transfer of aircraft by gift, inheritance, or devise between a
husband and wife, parent and child, or brothers and sisters; and the transfer of aircraft
to reflect a new name of the owner caused by a business reorganization, if the
ownership of the business organization remains in the same person or persons as
prior to the reorganization.
4. Aircraft transferred between a lessee and lessor, if the lessee has been in continuous
possession of the aircraft for a period of one year or longer, and if the lessor has paid
either the tax imposed under this chapter at the time of registering the aircraft in this
state or the use tax imposed by chapter 57-40.2.
5. Aircraft acquired by any parochial or private nonprofit school. To qualify, a school must
normally maintain a regular faculty and curriculum and must have a regularly
organized body of students in attendance. The aircraft is not to be used for commercial
activities.
6. Aircraft for use as an air ambulance, when purchased by the operator of an
emergency medical services operation licensed under chapter 23-27.
7. Aircraft acquired by an aviation museum located in this state that is exempt from
federal income taxation under section 501(c)(3) of the United States Internal Revenue
Code [26 U.S.C. 501(c)(3)]. For purposes of this subsection, the term "acquired" has
the meaning as provided in section 57-40.5-01. Any aviation museum acquiring an
aircraft under this subsection shall comply with sections 57-40.5-04 and 57-40.5-05.
The aircraft may not be used for commercial activities. For purposes of this
subsection, commercial activities do not include activities for which a fee is charged
when the proceeds are used for the benefit of the aviation museum.