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- Section 57-40.3-03 - [Repealed]
- Section 57-40.3-03.1 - [Repealed]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- Section 57-40.3-05.1 - [Repealed]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