57-32 Taxation of Express and Air Transportation Companies

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CHAPTER 57-32TAXATION OF EXPRESS AND AIR TRANSPORTATION COMPANIES57-32-01. Applicability of public utility laws. All of the provisions of chapter 57-06 aremade applicable, insofar as the same may be consistent with the provisions of this chapter, to<br>the assessment of express companies and air transportation companies.57-32-01.1. Property assessed in lieu of registration fees and sales and use taxes.The taxes imposed by chapters 57-06, 57-07, 57-08, 57-13, and this chapter on air carrier<br>transportation property are in lieu of the registration fees imposed by section 2-05-11 and are in<br>lieu of sales and use taxes which would otherwise be imposed on the sale, storage, use, or<br>consumption of air carrier transportation property except for the provisions of sections 57-39.2-04<br>and 57-40.2-04.57-32-01.2. Method of valuation. All of the operative property within North Dakota ofeach air carrier transportation company which is defined as real property under section 57-02-04<br>must be valued for assessment purposes by the tax commissioner and the state board of<br>equalization. For the purpose of determining the value of the operative property within North<br>Dakota of each air transportation company, the tax commissioner and the state board of<br>equalization shall take into consideration legally established evidences of value that enable the<br>tax commissioner and the state board of equalization to make a just and equitable assessment.57-32-01.3. Allocation of value. 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height:815px; text-align:center;\"\u003eLoading PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/north-dakota/2009/t57/pdf/t57c32.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003eCHAPTER 57-32TAXATION OF EXPRESS AND AIR TRANSPORTATION COMPANIES57-32-01. Applicability of public utility laws. All of the provisions of chapter 57-06 aremade applicable, insofar as the same may be consistent with the provisions of this chapter, to\u003cbr\u003ethe assessment of express companies and air transportation companies.57-32-01.1. Property assessed in lieu of registration fees and sales and use taxes.The taxes imposed by chapters 57-06, 57-07, 57-08, 57-13, and this chapter on air carrier\u003cbr\u003etransportation property are in lieu of the registration fees imposed by section 2-05-11 and are in\u003cbr\u003elieu of sales and use taxes which would otherwise be imposed on the sale, storage, use, or\u003cbr\u003econsumption of air carrier transportation property except for the provisions of sections 57-39.2-04\u003cbr\u003eand 57-40.2-04.57-32-01.2. Method of valuation. All of the operative property within North Dakota ofeach air carrier transportation company which is defined as real property under section 57-02-04\u003cbr\u003emust be valued for assessment purposes by the tax commissioner and the state board of\u003cbr\u003eequalization. For the purpose of determining the value of the operative property within North\u003cbr\u003eDakota of each air transportation company, the tax commissioner and the state board of\u003cbr\u003eequalization shall take into consideration legally established evidences of value that enable the\u003cbr\u003etax commissioner and the state board of equalization to make a just and equitable assessment.57-32-01.3. Allocation of value. 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