| 57-40.3-01 |
Definitions
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| 57-40.3-02 |
Tax imposed
|
| 57-40.3-02.1 |
Tax imposed on motor vehicle lease
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| 57-40.3-03 |
Separate and additional tax imposed
|
| 57-40.3-03.1 |
Separate and additional tax imposed
|
| 57-40.3-04 |
Exemptions
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| 57-40.3-05 |
Purchaser to furnish motor vehicle purchaser's certificate to director of the department of transportation
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| 57-40.3-05.1 |
Seller to furnish motor vehicle seller's certificate to purchaser
|
| 57-40.3-06 |
Presentation of motor vehicle purchaser's certificate to director
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| 57-40.3-07 |
Title or license registration not to be issued unless tax paid
|
| 57-40.3-07.1 |
Lien for failure to pay tax
|
| 57-40.3-08 |
Presumption
|
| 57-40.3-09 |
Credit for excise tax paid in other states ‑ Reciprocity
|
| 57-40.3-10 |
Transfer of revenue
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| 57-40.3-11 |
Penalties
|
| 57-40.3-12 |
Director to act as agent of tax commissioner in administration of motor vehicle use tax
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