N.D. Admin. Code 81-05.1-01-06

Current through Supplement No. 395, January, 2025

Section 81-05.1-01-06 - Company-owned vehicles

When a company owns a vehicle which is titled in an employee's name, then transfers the title to another employee or to the company itself, motor vehicle excise tax is due.

N.D. Admin Code 81-05.1-01-06

Effective June 1, 1984.

General Authority: NDCC 57-40.3-12

Law Implemented: NDCC 57-40.3-02