§ 57-40.5-01 Definitions
§ 57-40.5-02 Tax imposed
§ 57-40.5-03 Exemptions
§ 57-40.5-04 Purchaser to furnish aircraft purchaser’s certificate to director of aeronautics
§ 57-40.5-05 Presentation of aircraft purchaser’s certificate to director
§ 57-40.5-06 Aircraft registration not to be issued unless tax paid
§ 57-40.5-07 Presumption
§ 57-40.5-08 Credit for excise tax paid in other states – Reciprocity
§ 57-40.5-08.1 Aircraft excise tax refunds – Three-year limitation
§ 57-40.5-08.2 Procedure for refunding
§ 57-40.5-09 Allocation of revenue
§ 57-40.5-10 Penalties
§ 57-40.5-11 Director to act as agent of tax commissioner in administration of aircraft excise tax – Provisions of motor vehicle excise tax applicable
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Terms Used In North Dakota Code > Chapter 57-40.5 - Aircraft Excise Tax

  • Devise: To gift property by will.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • moneys: means gold and silver coin, treasury notes, bank notes, and every deposit which any person owning the same or holding in trust and residing in this state is entitled to withdraw as money or on demand. See North Dakota Code 57-02-01
  • Organization: includes a foreign or domestic association, business trust, corporation, enterprise, estate, joint venture, limited liability company, limited liability partnership, limited partnership, partnership, trust, or any legal or commercial entity. See North Dakota Code 1-01-49
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • year: means twelve consecutive months. See North Dakota Code 1-01-33