# N.D. Cent. Code § 57-40.3-02: 57-40.3-02. Tax imposed

> North Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-02

## Section

- **Citation:** N.D. Cent. Code § 57-40.3-02
- **Heading:** 57-40.3-02. Tax imposed
- **Jurisdiction:** North Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ND Code / Title 57 / Chapter 57-40.3 / Section 57-40.3-02

## Text

57-40.3-02. Tax imposed

There is hereby imposed an excise tax at the rate of five percent on the purchase price of

any motor vehicle purchased or acquired either in or outside of the state of North Dakota for use

on the streets and highways of this state and required to be registered under the laws of this

state.

## Nearby sections

- [N.D. Cent. Code § 57-40.3-01 57-40.3-01. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-01.md)
- [N.D. Cent. Code § 57-40.3-02 57-40.3-02. Tax imposed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-02.md)
- [N.D. Cent. Code § 57-40.3-02.1 57-40.3-02.1. Tax imposed on motor vehicle lease](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-02.1.md)
- [N.D. Cent. Code § 57-40.3-03 57-40.3-03. Separate and additional tax imposed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-03.md)
- [N.D. Cent. Code § 57-40.3-03.1 57-40.3-03.1. Separate and additional tax imposed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-03.1.md)
- [N.D. Cent. Code § 57-40.3-04 57-40.3-04. Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-04.md)
- [N.D. Cent. Code § 57-40.3-05 57-40.3-05. Purchaser to furnish motor vehicle purchaser's certificate to director of the department of transportation](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-05.md)
- [N.D. Cent. Code § 57-40.3-05.1 57-40.3-05.1. Seller to furnish motor vehicle seller's certificate to purchaser](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-05.1.md)
- [N.D. Cent. Code § 57-40.3-06 57-40.3-06. Presentation of motor vehicle purchaser's certificate to director](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-06.md)
- [N.D. Cent. Code § 57-40.3-07 57-40.3-07. Title or license registration not to be issued unless tax paid](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-07.md)
- [N.D. Cent. Code § 57-40.3-07.1 57-40.3-07.1. Lien for failure to pay tax](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-07.1.md)
- [N.D. Cent. Code § 57-40.3-08 57-40.3-08. Presumption](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-08.md)
- [N.D. Cent. Code § 57-40.3-09 57-40.3-09. Credit for excise tax paid in other states - Reciprocity](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-09.md)
- [N.D. Cent. Code § 57-40.3-10 57-40.3-10. Transfer of revenue](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-10.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.3_S57-40.3-02. Check the current official text before relying on it. Not legal advice.