North Dakota Century Code Title 57. Taxation § 57-40.5-08. Credit for excise tax paid in other states--Reciprocity

If any aircraft has been subjected to a sales tax, use tax, or excise tax in any other state, in an amount less than the tax imposed by this chapter, the provisions of this chapter apply at a rate measured by the difference between the rate fixed in this chapter and the rate by which the previous tax paid in the other state upon the sale or use was computed. If the tax imposed in another state equals or exceeds the tax imposed by this chapter, then no tax is due on such aircraft. The provisions of this section apply only if such other state allows a credit with respect to the excise tax imposed by this chapter which is substantially similar in effect to the credit allowed by this section.