North Dakota Code 57-40.3-08 – Presumption
For the purpose of the proper administration of this chapter and to prevent evasion of the tax, the following presumptions apply:
Terms Used In North Dakota Code 57-40.3-08
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
1. Evidence that a motor vehicle was sold for delivery in this state is prima facie evidence that it was sold for use in this state.
2. When an application for registration plates or for a certificate of title for a motor vehicle is received by the director of the department of transportation within thirty days of the date it was purchased or acquired by the purchaser, it must be presumed, until the contrary is shown by the purchaser, that it was purchased or acquired for use on the streets and highways of this state. This presumption applies whether or not such vehicle was previously titled or registered in another state.