North Dakota Century Code

Chapter 57-40.5

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