N.D. Admin Code 81-05.1-01-02 - Motor vehicle excise tax imposed

1. All motor vehicles, except motor vehicles leased for a period of one year or more and having an actual vehicle weight of ten thousand pounds [4535.92 kilograms] or less, purchased or acquired in or outside this state intended for use upon the streets and highways of this state are subject to an excise tax on the purchase price, less any trade-in allowance, of the motor vehicle.

2. Motor vehicles leased for a period of one year or more and having an actual vehicle weight of ten thousand pounds [4535.92 kilograms] or less are subject to an excise tax on the total consideration of the lease at the time the lease is initiated.

3. A credit will be allowed for sales, use, or motor vehicle excise tax paid in another state on all motor vehicles purchased or acquired outside this state if the state in which the motor vehicle was purchased or acquired allows a similar credit.

If the state in which the motor vehicle was purchased does not impose a sales tax or a motor vehicle excise tax, the North Dakota motor vehicle excise tax must be paid on the full purchase price of the vehicle before license and registration will be issued in this state. If the motor vehicle has been previously licensed and registered in a state which imposes no sales tax or motor vehicle excise tax, the North Dakota motor vehicle excise tax will apply at the fair market value of the vehicle upon registration in this state.

If a motor vehicle has been licensed and registered in a foreign country prior to its licensing and registration in this state, no credit is allowed for sales tax or motor vehicle excise tax previously paid to such foreign country.

4. The motor vehicle excise tax is in addition to any other tax provided for by law on the purchase price of motor vehicles.

5. The motor vehicle excise tax must be paid to the North Dakota department of transportation's motor vehicle division when application is made for registration plates or for a certificate of title for a motor vehicle.

Registration plates and certificates of title will not be issued unless the tax is paid.

Notes

N.D. Admin Code 81-05.1-01-02

Effective June 1, 1984; amended effective June 1, 2002.

General Authority: NDCC 57-40.3-12

Law Implemented: NDCC 39-04-18, 57-40.3-02, 57-40.3-02.1, 57-40.3-06, 57-40.3-07, 57-40.3-08, 57-40.3-09