N.D. Cent. Code § 57-40.2-05
57-40.2-05. Evidence of use
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.