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 81-05.1-01-07 - Nonfranchise purchases
Universal Citation: ND Admin Code ยง 81-05.1-01-07
Current through Supplement No. 394, October, 2024
Any automobile dealer who purchases a new vehicle for resale for which the dealer does not have the factory franchise is liable for motor vehicle excise tax based on the acquisition cost of such vehicle.
General Authority: NDCC 57-40.3-12
Law Implemented: NDCC 39-22-02
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