N.D. Cent. Code § 57-40.2-05

Current through 2023 Legislative Sessions

Section 57-40.2-05 - Evidence of use

For the purpose of the proper administration of this chapter, and to prevent evasion of the tax, evidence that tangible personal property was sold by any person for delivery in this state is prima facie evidence that such tangible personal property was sold for use in this state.

N.D.C.C. § 57-40.2-05