N.D. Cent. Code § 57-40.3-02
57-40.3-02. Tax imposed
57-40.3-02. Tax imposed
There is hereby imposed an excise tax at the rate of five percent on the purchase price of
any motor vehicle purchased or acquired either in or outside of the state of North Dakota for use
on the streets and highways of this state and required to be registered under the laws of this
state.