North Dakota Code > Chapter 57-39.5 – Farm Machinery Gross Receipts Tax


§ 57-39.5-01	Definitions
§ 57-39.5-01.1	Trade-in deduction
§ 57-39.5-02	Imposition – Transfer of funds – Exemptions
§ 57-39.5-03	Replacement of insured machinery credit
§ 57-39.5-04	Administration
§ 57-39.5-05	Use tax and credit for taxes paid
§ 57-39.5-06	Payment of tax under lease agreement

Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
Credits: means and includes every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due, and all claims and demands secured by deeds or mortgages, due or to become due. See North Dakota Code 57-02-01
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
moneys: means gold and silver coin, treasury notes, bank notes, and every deposit which any person owning the same or holding in trust and residing in this state is entitled to withdraw as money or on demand. See North Dakota Code 57-02-01
Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
Personal property: All property that is not real property.
Personal property: includes money, goods, chattels, things in action, and evidences of debt. See North Dakota Code 1-01-49
Property: includes property, real and personal. 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
year: means twelve consecutive months. See North Dakota Code 1-01-33