57-40.3 Motor Vehicle Excise Tax

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CHAPTER 57-40.3MOTOR VEHICLE EXCISE TAX57-40.3-01.Definitions.As used in this chapter, except when the context clearlyindicates a different meaning:1."Low-speed vehicle" means a four-wheeled vehicle that is able to attain a speed,<br>upon a paved surface, of more than twenty miles per hour [32 kilometers per hour] in<br>one mile [1.6 kilometers] and not more than twenty-five miles per hour<br>[40 kilometers per hour] in one mile [1.6 kilometers] and may not exceed three<br>thousand pounds [1360.77 kilograms] in weight when fully loaded with passengers<br>and any cargo.2."Motor vehicle" includes every vehicle that is self-propelled and every vehicle that is<br>propelled by electric power obtained from overhead trolley wires, but not operated<br>upon rails, every trailer, semitrailer, park model trailer as defined in subsection 2 of<br>section 57-55-10, off-highway vehicle, snowmobile, low-speed vehicle, and travel<br>trailer for which a certificate of title is required to be obtained under chapter 39-05,<br>but not including housetrailers or mobile homes.3."Off-highway vehicle" means off-highway vehicle as defined in section 39-29-01.4."Person" includes any individual, firm, partnership, joint venture, association,<br>corporation, limited liability company, estate, business trust, receiver, or any other<br>group or combination acting as a unit and the plural as well as the singular number.5."Purchase price" means the total amount paid for the motor vehicle whether<br>received in money or otherwise.The purchase price excludes the amount of amanufacturer's incentive or discount that reduces the amount paid by the purchaser<br>to the seller at the time of purchase. If a motor vehicle or othertangible personal property that will be subject to a sales or use tax imposed bychapter 57-39.2 or 57-40.2 when sold or used is taken in trade as a credit or as part<br>payment on a motor vehicle taxable under this chapter, the credit or trade-in value<br>allowed by the person selling the motor vehicle shall be deducted from the total<br>selling price to establish the purchase price of the vehicle being sold and the trade-in<br>allowance allowed by the seller on a motor vehicle accepted as a trade-in shall<br>constitute the purchase price of a motor vehicle accepted as a trade-in. If a motor<br>vehicle is purchased by an owner who has had a motor vehicle stolen or totally<br>destroyed, a credit or trade-in credit shall be allowed against one or more<br>replacement motor vehicle purchases in a cumulative amount not to exceed the total<br>amount the purchaser has been compensated by an insurance company for the<br>loss. For a leased vehicle that is stolen or totally destroyed, the credit may not<br>exceed the total amount of motor vehicle excise tax paid.The purchaser mustprovide the director of the department of transportation with a notarized statement<br>from the insurance company within three years from the date of issuance verifying<br>the fact that the original vehicle was a total loss and stating the amount<br>compensated by the insurance company for the loss.The statement from theinsurance company must accompany the purchaser's application for a certificate of<br>title for the replacement vehicle. If the full amount of the credit under this subsection<br>has not been used, the director of the department of transportation shall record on<br>the face of the notarized statement the necessary information to identify the partial<br>use of the credit and shall retain a copy and return the original to the purchaser. In<br>instances in which a licensed motor vehicle dealer places into the dealer's service a<br>new vehicle for the purpose of renting, leasing, or dealership utility service, the<br>reasonable value of the vehicle replaced shall be included as trade-in value provided<br>the vehicle replaced has been subject to motor vehicle excise tax under section<br>57-40.3-02 and if the new vehicle is properly registered and licensed. "Purchase<br>price" when the motor vehicle is acquired by gift or by any other transfer for aPage No. 1nominal or no monetary consideration also includes the average value of similar<br>motor vehicles, established by standards and guides as determined by the director<br>of the department of transportation."Purchase price" when a motor vehicle ismanufactured by a person who registers it under the laws of this state means the<br>manufactured cost of such motor vehicle and manufactured cost means the amount<br>expended for materials, labor, and other properly allocable costs of manufacture<br>except that, in the absence of actual expenditures for the manufacture of a part or all<br>of the motor vehicle, manufactured cost means the reasonable value of the<br>completed motor vehicle.6."Purchaser" means any person owning or in possession of a motor vehicle who<br>makes application to the director of the department of transportation for registration<br>plates or a certificate of title for such vehicle.7."Registrar" means the director of the department of transportation of this state as<br>provided by section 24-02-01.3, and who shall act as the agent of the state tax<br>commissioner in administering this chapter.8."Sale", "sells", "selling", "purchase", "purchased", or "acquired" includes any transfer<br>of title or ownership of a motor vehicle by way of gift, exchange or barter, or by any<br>other manner or by any other means whatsoever for or without consideration.9."Semitrailer" includes every vehicle of the trailer type so designed and used in<br>conjunction with a motor vehicle that some part of its own weight and that of its own<br>load rests upon or is carried by another motor vehicle and for which a certificate of<br>title is required to be obtained pursuant to the provisions of chapter 39-05, except<br>that it does not include a "housetrailer" or "mobile home".10."Snowmobile" means a self-propelled vehicle designed for travel on snow, ice, or a<br>natural terrain and steered by skis or runners.11."Trailer" includes every vehicle without motive power designed to carry property or<br>passengers wholly on its own structure and to be drawn by a motor vehicle and for<br>which a certificate of title is required to be obtained pursuant to the provisions of<br>chapter 39-05, except that it does not include a "housetrailer" or "mobile home".12."Travel trailer" means a mobile home or housetrailer designed to be towed behind a<br>motor vehicle for recreational purposes and providing temporary sleeping quarters<br>for people.13."Use" means the exercise by any person of any right or power over a motor vehicle<br>incident to the ownership or possession of such a vehicle, except that it shall not<br>include the sale or holding for sale of such a vehicle in the regular course of<br>business.14."Vehicle" includes every device in, upon, or by which any person or property may be<br>transported or drawn upon a public highway, except devices moved by human<br>power or animal power or used exclusively upon stationary rails or tracks.57-40.3-02. Tax imposed. There is hereby imposed an excise tax at the rate of fivepercent on the purchase price of any motor vehicle purchased or acquired either in or outside of<br>the state of North Dakota for use on the streets and highways of this state and required to be<br>registered under the laws of this state.57-40.3-02.1. Tax imposed on motor vehicle lease.1.With respect to any lease for a term of one year or more of a motor vehicle with an<br>actual vehicle weight of ten thousand pounds [4535.92 kilograms] or less, all<br>receipts due or consideration given or contracted to be given at the initiation of thePage No. 2lease and for the entire period of the lease, option to renew, or similar provision, or<br>combination thereof, are deemed to have been paid or given and are subject to tax.<br>Any tax due must be collected as provided in section 57-40.3-12 as of the date of<br>first payment under the lease, option to renew, or similar provision, or combination<br>thereof, or as of the date of registration under chapter 39-05. Lease consideration,<br>when all or part of the lease is a gift or other agreement for nominal value, also<br>includes the average value of similar motor vehicle leases established by standards<br>and guides as determined by the director of the department of transportation.2.With respect to any lease for a term of one year or more of a motor vehicle with an<br>actual vehicle weight of ten thousand pounds [4535.92 kilograms] or less, originally<br>leased outside this state and subsequently entering this state for use, any remaining<br>receipts due or consideration to be given after the lessee brings the motor vehicle<br>into this state are subject to tax as if the lessee had entered or exercised the lease,<br>option to renew, or similar provision, or combination thereof, for the first time in this<br>state, notwithstanding section 57-40.3-09.57-40.3-03. Separate and additional tax imposed. Repealed by S.L. 1983, ch. 645,</div></article><aside class="right-sidebar"><div class="related-sidebar"><h3><span class="emoji">⚖️</span> State Laws</h3><ul class="state-laws-list"><li><a href="https://state-laws.laws.com/state-of-alabama">The State Laws of Alabama</a></li><li><a href="https://state-laws.laws.com/state-of-alaska">The State Laws of Alaska</a></li><li><a href="https://state-laws.laws.com/state-of-arizona">The State Laws of Arizona</a></li><li><a href="https://state-laws.laws.com/state-of-arkansas">The State Laws of Arkansas</a></li><li><a href="https://state-laws.laws.com/state-of-california">The State Laws of California</a></li><li><a href="https://state-laws.laws.com/state-of-colorado">The State Laws of Colorado</a></li><li><a href="https://state-laws.laws.com/state-of-connecticut">The State Laws of Connecticut</a></li><li><a href="https://state-laws.laws.com/state-of-delaware">The State Laws of Delaware</a></li><li><a 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Education\"}]}]\n37:[\"$\",\"li\",\"860536\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/north-dakota/t-161/\",\"children\":\"Chapter 16.1 Elections\"}]}]\n38:[\"$\",\"li\",\"860710\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/north-dakota/t-201/\",\"children\":\"Chapter 20.1 Game, Fish, Predators, and Boating\"}]}]\n39:[\"$\",\"li\",\"861060\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/north-dakota/t-261/\",\"children\":\"Chapter 26.1 Insurance\"}]}]\n3a:[\"$\",\"li\",\"861578\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/north-dakota/t-301/\",\"children\":\"Chapter 30.1 Uniform Probate Code\"}]}]\n3b:[\"$\",\"li\",\"863897\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/north-dakota/t-621/\",\"children\":\"Chapter 62.1 Weapons\"}]}]\n3e:T2702,"])</script><script>self.__next_f.push([1,"\u003ca href=\"https://law.justia.com/codes/north-dakota/2009/t57/pdf/t57c403.pdf\"\u003eDownload pdf\u003c/a\u003e\u003cbr\u003e\u003cdiv id=\"embed_document\" style=\"width:625px; 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/t57c403.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 57-40.3MOTOR VEHICLE EXCISE TAX57-40.3-01.Definitions.As used in this chapter, except when the context clearlyindicates a different meaning:1.\u0026quot;Low-speed vehicle\u0026quot; means a four-wheeled vehicle that is able to attain a speed,\u003cbr\u003eupon a paved surface, of more than twenty miles per hour [32 kilometers per hour] in\u003cbr\u003eone mile [1.6 kilometers] and not more than twenty-five miles per hour\u003cbr\u003e[40 kilometers per hour] in one mile [1.6 kilometers] and may not exceed three\u003cbr\u003ethousand pounds [1360.77 kilograms] in weight when fully loaded with passengers\u003cbr\u003eand any cargo.2.\u0026quot;Motor vehicle\u0026quot; includes every vehicle that is self-propelled and every vehicle that is\u003cbr\u003epropelled by electric power obtained from overhead trolley wires, but not operated\u003cbr\u003eupon rails, every trailer, semitrailer, park model trailer as defined in subsection 2 of\u003cbr\u003esection 57-55-10, off-highway vehicle, snowmobile, low-speed vehicle, and travel\u003cbr\u003etrailer for which a certificate of title is required to be obtained under chapter 39-05,\u003cbr\u003ebut not including housetrailers or mobile homes.3.\u0026quot;Off-highway vehicle\u0026quot; means off-highway vehicle as defined in section 39-29-01.4.\u0026quot;Person\u0026quot; includes any individual, firm, partnership, joint venture, association,\u003cbr\u003ecorporation, limited liability company, estate, business trust, receiver, or any other\u003cbr\u003egroup or combination acting as a unit and the plural as well as the singular number.5.\u0026quot;Purchase price\u0026quot; means the total amount paid for the motor vehicle whether\u003cbr\u003ereceived in money or otherwise.The purchase price excludes the amount of amanufacturer's incentive or discount that reduces the amount paid by the purchaser\u003cbr\u003eto the seller at the time of purchase. If a motor vehicle or othertangible personal property that will be subject to a sales or use tax imposed bychapter 57-39.2 or 57-40.2 when sold or used is taken in trade as a credit or as part\u003cbr\u003epayment on a motor vehicle taxable under this chapter, the credit or trade-in value\u003cbr\u003eallowed by the person selling the motor vehicle shall be deducted from the total\u003cbr\u003eselling price to establish the purchase price of the vehicle being sold and the trade-in\u003cbr\u003eallowance allowed by the seller on a motor vehicle accepted as a trade-in shall\u003cbr\u003econstitute the purchase price of a motor vehicle accepted as a trade-in. If a motor\u003cbr\u003evehicle is purchased by an owner who has had a motor vehicle stolen or totally\u003cbr\u003edestroyed, a credit or trade-in credit shall be allowed against one or more\u003cbr\u003ereplacement motor vehicle purchases in a cumulative amount not to exceed the total\u003cbr\u003eamount the purchaser has been compensated by an insurance company for the\u003cbr\u003eloss. For a leased vehicle that is stolen or totally destroyed, the credit may not\u003cbr\u003eexceed the total amount of motor vehicle excise tax paid.The purchaser mustprovide the director of the department of transportation with a notarized statement\u003cbr\u003efrom the insurance company within three years from the date of issuance verifying\u003cbr\u003ethe fact that the original vehicle was a total loss and stating the amount\u003cbr\u003ecompensated by the insurance company for the loss.The statement from theinsurance company must accompany the purchaser's application for a certificate of\u003cbr\u003etitle for the replacement vehicle. If the full amount of the credit under this subsection\u003cbr\u003ehas not been used, the director of the department of transportation shall record on\u003cbr\u003ethe face of the notarized statement the necessary information to identify the partial\u003cbr\u003euse of the credit and shall retain a copy and return the original to the purchaser. In\u003cbr\u003einstances in which a licensed motor vehicle dealer places into the dealer's service a\u003cbr\u003enew vehicle for the purpose of renting, leasing, or dealership utility service, the\u003cbr\u003ereasonable value of the vehicle replaced shall be included as trade-in value provided\u003cbr\u003ethe vehicle replaced has been subject to motor vehicle excise tax under section\u003cbr\u003e57-40.3-02 and if the new vehicle is properly registered and licensed. \u0026quot;Purchase\u003cbr\u003eprice\u0026quot; when the motor vehicle is acquired by gift or by any other transfer for aPage No. 1nominal or no monetary consideration also includes the average value of similar\u003cbr\u003emotor vehicles, established by standards and guides as determined by the director\u003cbr\u003eof the department of transportation.\u0026quot;Purchase price\u0026quot; when a motor vehicle ismanufactured by a person who registers it under the laws of this state means the\u003cbr\u003emanufactured cost of such motor vehicle and manufactured cost means the amount\u003cbr\u003eexpended for materials, labor, and other properly allocable costs of manufacture\u003cbr\u003eexcept that, in the absence of actual expenditures for the manufacture of a part or all\u003cbr\u003eof the motor vehicle, manufactured cost means the reasonable value of the\u003cbr\u003ecompleted motor vehicle.6.\u0026quot;Purchaser\u0026quot; means any person owning or in possession of a motor vehicle who\u003cbr\u003emakes application to the director of the department of transportation for registration\u003cbr\u003eplates or a certificate of title for such vehicle.7.\u0026quot;Registrar\u0026quot; means the director of the department of transportation of this state as\u003cbr\u003eprovided by section 24-02-01.3, and who shall act as the agent of the state tax\u003cbr\u003ecommissioner in administering this chapter.8.\u0026quot;Sale\u0026quot;, \u0026quot;sells\u0026quot;, \u0026quot;selling\u0026quot;, \u0026quot;purchase\u0026quot;, \u0026quot;purchased\u0026quot;, or \u0026quot;acquired\u0026quot; includes any transfer\u003cbr\u003eof title or ownership of a motor vehicle by way of gift, exchange or barter, or by any\u003cbr\u003eother manner or by any other means whatsoever for or without consideration.9.\u0026quot;Semitrailer\u0026quot; includes every vehicle of the trailer type so designed and used in\u003cbr\u003econjunction with a motor vehicle that some part of its own weight and that of its own\u003cbr\u003eload rests upon or is carried by another motor vehicle and for which a certificate of\u003cbr\u003etitle is required to be obtained pursuant to the provisions of chapter 39-05, except\u003cbr\u003ethat it does not include a \u0026quot;housetrailer\u0026quot; or \u0026quot;mobile home\u0026quot;.10.\u0026quot;Snowmobile\u0026quot; means a self-propelled vehicle designed for travel on snow, ice, or a\u003cbr\u003enatural terrain and steered by skis or runners.11.\u0026quot;Trailer\u0026quot; includes every vehicle without motive power designed to carry property or\u003cbr\u003epassengers wholly on its own structure and to be drawn by a motor vehicle and for\u003cbr\u003ewhich a certificate of title is required to be obtained pursuant to the provisions of\u003cbr\u003echapter 39-05, except that it does not include a \u0026quot;housetrailer\u0026quot; or \u0026quot;mobile home\u0026quot;.12.\u0026quot;Travel trailer\u0026quot; means a mobile home or housetrailer designed to be towed behind a\u003cbr\u003emotor vehicle for recreational purposes and providing temporary sleeping quarters\u003cbr\u003efor people.13.\u0026quot;Use\u0026quot; means the exercise by any person of any right or power over a motor vehicle\u003cbr\u003eincident to the ownership or possession of such a vehicle, except that it shall not\u003cbr\u003einclude the sale or holding for sale of such a vehicle in the regular course of\u003cbr\u003ebusiness.14.\u0026quot;Vehicle\u0026quot; includes every device in, upon, or by which any person or property may be\u003cbr\u003etransported or drawn upon a public highway, except devices moved by human\u003cbr\u003epower or animal power or used exclusively upon stationary rails or tracks.57-40.3-02. Tax imposed. There is hereby imposed an excise tax at the rate of fivepercent on the purchase price of any motor vehicle purchased or acquired either in or outside of\u003cbr\u003ethe state of North Dakota for use on the streets and highways of this state and required to be\u003cbr\u003eregistered under the laws of this state.57-40.3-02.1. Tax imposed on motor vehicle lease.1.With respect to any lease for a term of one year or more of a motor vehicle with an\u003cbr\u003eactual vehicle weight of ten thousand pounds [4535.92 kilograms] or less, all\u003cbr\u003ereceipts due or consideration given or contracted to be given at the initiation of thePage No. 2lease and for the entire period of the lease, option to renew, or similar provision, or\u003cbr\u003ecombination thereof, are deemed to have been paid or given and are subject to tax.\u003cbr\u003eAny tax due must be collected as provided in section 57-40.3-12 as of the date of\u003cbr\u003efirst payment under the lease, option to renew, or similar provision, or combination\u003cbr\u003ethereof, or as of the date of registration under chapter 39-05. Lease consideration,\u003cbr\u003ewhen all or part of the lease is a gift or other agreement for nominal value, also\u003cbr\u003eincludes the average value of similar motor vehicle leases established by standards\u003cbr\u003eand guides as determined by the director of the department of transportation.2.With respect to any lease for a term of one year or more of a motor vehicle with an\u003cbr\u003eactual vehicle weight of ten thousand pounds [4535.92 kilograms] or less, originally\u003cbr\u003eleased outside this state and subsequently entering this state for use, any remaining\u003cbr\u003ereceipts due or consideration to be given after the lessee brings the motor vehicle\u003cbr\u003einto this state are subject to tax as if the lessee had entered or exercised the lease,\u003cbr\u003eoption to renew, or similar provision, or combination thereof, for the first time in this\u003cbr\u003estate, notwithstanding section 57-40.3-09.57-40.3-03. Separate and additional tax imposed. 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