Farm Machinery Gross Receipts Tax
| Section | Section Name |
|---|---|
| 57-39.5-01 | Definitions |
| 57-39.5-01.1 | Trade‑in deduction |
| 57-39.5-02 | Imposition - Transfer of funds ‑ Exemptions |
| 57-39.5-03 | Replacement of insured machinery credit |
| 57-39.5-04 | Administration |
| 57-39.5-05 | Use tax and credit for taxes paid |
| 57-39.5-06 | Payment of tax under lease agreement |