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There is hereby imposed an excise tax at the rate of five percent on the purchase price of any motor vehicle purchased or acquired either in or outside of the state of North Dakota for use on the streets and highways of this state and required to be registered under the laws of this state.
Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-40.3-02. Tax imposed - last updated January 01, 2020 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-40-3-02/
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