Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-32 - TAXATION OF EXPRESS AND AIR TRANSPORTATION COMPANIES
Section 57-32-01.1 - Property assessed in lieu of registration fees and sales and use taxes

N.D. Cent. Code § 57-32-01.1

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Current through 2023 Legislative Sessions
Section 57-32-01.1 - Property assessed in lieu of registration fees and sales and use taxes

The taxes imposed by chapters 57-06, 57-07, 57-08, 57-13, and this chapter on air carrier transportation property are in lieu of the registration fees imposed by section 2-05-11 and are in lieu of sales and use taxes which would otherwise be imposed on the sale, storage, use, or consumption of air carrier transportation property except for the provisions of sections 57-39.2-04 and 57-40.2-04.

N.D.C.C. § 57-32-01.1