# N.D. Cent. Code § 57-40.2-03: 57-40.2-03. Separate and additional use tax

> North Dakota · Statutes · Repealed

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03

## Section

- **Citation:** N.D. Cent. Code § 57-40.2-03
- **Heading:** 57-40.2-03. Separate and additional use tax
- **Jurisdiction:** North Dakota
- **Kind:** Statutes
- **Status:** Repealed
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-03

## Text

57-40.2-03. Separate and additional use tax

Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.

## Nearby sections

- [N.D. Cent. Code § 57-40.2-01 57-40.2-01. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-01.md)
- [N.D. Cent. Code § 57-40.2-02 57-40.2-02. Tax imposed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-02.md)
- [N.D. Cent. Code § 57-40.2-02.1 57-40.2-02.1. Use tax imposed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-02.1.md)
- [N.D. Cent. Code § 57-40.2-02.3 57-40.2-02.3. Certain sellers located outside this state required to collect and remit sales taxes - Criteria](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-02.3.md)
- [N.D. Cent. Code § 57-40.2-02.4 57-40.2-02.4. Marketplace facilitator tax collection requirement](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-02.4.md)
- [N.D. Cent. Code § 57-40.2-03 57-40.2-03. Separate and additional use tax](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.md)
- [N.D. Cent. Code § 57-40.2-03.1 57-40.2-03.1. Separate and additional use tax](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.1.md)
- [N.D. Cent. Code § 57-40.2-03.2 57-40.2-03.2. Use tax on tobacco products](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.2.md)
- [N.D. Cent. Code § 57-40.2-03.3 57-40.2-03.3. Use tax on contractors (Effective through June 30, 2029)](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.3.md)
- [N.D. Cent. Code § 57-40.2-03.4 57-40.2-03.4. Reduced rate for manufacturing machinery and equipment](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.4.md)
- [N.D. Cent. Code § 57-40.2-04 57-40.2-04. Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-04.md)
- [N.D. Cent. Code § 57-40.2-04.1 57-40.2-04.1. Use tax exemption for food and food ingredients](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-04.1.md)
- [N.D. Cent. Code § 57-40.2-04.2 57-40.2-04.2. Use tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-04.2.md)
- [N.D. Cent. Code § 57-40.2-05 57-40.2-05. Evidence of use](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-05.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03. Check the current official text before relying on it. Not legal advice.