North Dakota Century Code Title 57. Taxation § 57-40.5-07. Presumption

1. Evidence that an aircraft 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 of an aircraft is received by the director within thirty days of the date it was purchased or acquired by the purchaser, it is presumed, until the contrary is shown by the purchaser that it was purchased or acquired for use in this state. This presumption applies whether or not such aircraft was previously titled or registered in another state.