Aircraft Excise Tax
| Section | Section Name |
|---|---|
| 57-40.5-01 | Definitions |
| 57-40.5-02 | Tax imposed |
| 57-40.5-03 | Exemptions |
| 57-40.5-04 | Purchaser to furnish aircraft purchaser's certificate to director of aeronautics |
| 57-40.5-05 | Presentation of aircraft purchaser's certificate to director |
| 57-40.5-06 | Aircraft registration not to be issued unless tax paid |
| 57-40.5-07 | Presumption |
| 57-40.5-08 | Credit for excise tax paid in other states ‑ Reciprocity |
| 57-40.5-08.1 | Aircraft excise tax refunds ‑ Three‑year limitation |
| 57-40.5-08.2 | Procedure for refunding |
| 57-40.5-09 | Allocation of revenue |
| 57-40.5-10 | Penalties |
| 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 |