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