N.D. Admin. Code 81-05.1-01-07

Current through Supplement No. 395, January, 2025

Section 81-05.1-01-07 - Nonfranchise purchases

Any automobile dealer who purchases a new vehicle for resale for which the dealer does not have the factory franchise is liable for motor vehicle excise tax based on the acquisition cost of such vehicle.

N.D. Admin Code 81-05.1-01-07

Effective June 1, 1984.

General Authority: NDCC 57-40.3-12

Law Implemented: NDCC 39-22-02