North Dakota Century Code Title 57. Taxation § 57-40.5-06. Aircraft registration not to be issued unless tax paid

No registration may be issued by the director for the ownership or operation of any aircraft to any applicant for registration unless the tax imposed by this chapter has been paid by the applicant to the director except for those aircraft which have been previously registered and the applicant for registration is the same person in whose name the registration had previously been issued and for aircraft exempt from the tax imposed by this chapter.