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North Dakota Century Code Title 57. Taxation § 57-40.3-08. Presumption

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For the purpose of the proper administration of this chapter and to prevent evasion of the tax, the following presumptions apply:

1. Evidence that a motor vehicle was sold for delivery in this state is prima facie evidence that it was sold for use in this state.

2. When an application for registration plates or for a certificate of title for a motor vehicle is received by the director of the department of transportation within thirty days of the date it was purchased or acquired by the purchaser, it must be presumed, until the contrary is shown by the purchaser, that it was purchased or acquired for use on the streets and highways of this state.  This presumption applies whether or not such vehicle was previously titled or registered in another state.

Cite this article: - North Dakota Century Code Title 57. Taxation § 57-40.3-08. Presumption - last updated January 01, 2020 |

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