US lawNorth DakotaRegulationsTitle 81 โ Tax CommissionerArticle 81-05.1 โ Motor Vehicle Excise TaxChapter 81-05.1-01 โ Motor Vehicle Excise Tax81-05.1-01-06NDAC 81-05.1-01-06Company-owned vehiclesLast amended: 1984Year: 2026Length: 31 wordsOfficial source Cite as N.D. Admin. Code ยง 81-05.1-01-06When 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.PreviousNDAC 81-05.1-01-05NextNDAC 81-05.1-01-07