North Dakota Code 57-32-01.1 – Property assessed in lieu of registration fees and sales and use taxes
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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 section 57-39.2-04 and 57-40.2-04.
Terms Used In North Dakota Code 57-32-01.1
- Air carrier transportation property: means the operative property of each airline whose property is assessed for taxation purposes pursuant to chapters 57-06 and 57-32. See North Dakota Code 57-02-01
- Property: includes property, real and personal. See North Dakota Code 1-01-49