North Dakota § 57-40.5-11 Director to act as agent of tax commissioner in administration of aircraft excise tax - Provisions of motor vehicle excise tax applicable

North Dakota Statutes

§ 57-40.5-11 — Director to act as agent of tax commissioner in administration of aircraft excise tax - Provisions of motor vehicle excise tax applicable

North Dakota § 57-40.5-11

Title 57Taxation

Ch. 57-40.5Aircraft Excise Tax

This text of North Dakota § 57-40.5-11 (Director to act as agent of tax commissioner in administration of aircraft excise tax - Provisions of motor vehicle excise tax applicable) 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 § 57-40.5-11 (2026).

Text

excise tax - Provisions of motor vehicle excise tax applicable.
The tax commissioner is charged with the administration of this chapter. The provisions of
chapter 57-40.3, pertaining to the administration of the motor vehicle excise tax, including
provisions for the audit and assessment, not in conflict with the provisions of this chapter,
govern the administration of the tax levied in this chapter. The tax commissioner may prescribe
all rules, not inconsistent with the provisions of this chapter, for the administration of this
chapter. The collection of the aircraft excise tax must be carried out by the director who shall act
as the agent of the state tax commissioner and who is subject to all rules, not inconsistent with
the provisions of this chapter, that may be prescribed by the tax c

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excise tax - Provisions of motor vehicle excise tax applicable.
The tax commissioner is charged with the administration of this chapter. The provisions of
chapter 57-40.3, pertaining to the administration of the motor vehicle excise tax, including
provisions for the audit and assessment, not in conflict with the provisions of this chapter,
govern the administration of the tax levied in this chapter. The tax commissioner may prescribe
all rules, not inconsistent with the provisions of this chapter, for the administration of this
chapter. The collection of the aircraft excise tax must be carried out by the director who shall act
as the agent of the state tax commissioner and who is subject to all rules, not inconsistent with
the provisions of this chapter, that may be prescribed by the tax commissioner.