North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-05.1 - Motor Vehicle Excise Tax
Chapter 81-05.1-01 - Motor Vehicle Excise Tax
Section 81-05.1-01-01 - Definitions
Universal Citation: ND Admin Code ยง 81-05.1-01-01
Current through Supplement No. 394, October, 2024
As used in this article all terms and phrases have the same meaning as defined in the North Dakota Century Code, and in addition "trailer" and "semitrailer" includes trailers towed by a bona fide resident farmer hauling agricultural, horticultural, dairy, or other farm products if the gross weight, not including the towing vehicle, does not exceed twenty-four thousand pounds [10886.22 kilograms].
General Authority: NDCC 57-40.3-12
Law Implemented: NDCC 57-40.3-01
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