North Dakota Statutes
§ 57-40.5-08 — Credit for excise tax paid in other states - Reciprocity
North Dakota § 57-40.5-08
This text of North Dakota § 57-40.5-08 (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 § 57-40.5-08 (2026).
Text
If any aircraft has been subjected to a sales tax, use tax, or excise tax in any other state, in
an amount less than the tax imposed by this chapter, the provisions of this chapter apply at a
rate measured by the difference between the rate fixed in this chapter and the rate by which the
previous tax paid in the other state upon the sale or use was computed. If the tax imposed in
another state equals or exceeds the tax imposed by this chapter, then no tax is due on such
aircraft. The provisions of this section apply only if such other state allows a 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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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 § 57-40.5-08, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-40.5-08.