North Dakota Century Code Title 39. Motor Vehicles § 39-04-38. Taxes or fees provided for to be in lieu of other state or local personal property taxes

The taxes or fees provided for in this chapter are in lieu of all other personal property taxes, either state or local, upon such motor vehicles and upon any trailer or semitrailer for which a certificate of title is required to be issued and has been issued pursuant to the provisions of chapter 39-05.

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