25.1249.01000
Sixty-ninth
Legislative Assembly
of North Dakota
Introduced by
Representatives Brown, Davis, Finley-DeVille, Holle, Ista, Nelson, Rios
Senators Hogan, Marcellais
A BILL for an Act to amend and reenact subsection 15 of section 57-40.3-04 of the North
Dakota Century Code, relating to a motor vehicle excise tax exemption for enrolled tribal
members; to provide for retroactive application; and to declare an emergency.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. AMENDMENT. Subsection 15 of section 57-40.3-04 of the North Dakota
Century Code is amended and reenacted as follows:
15.A motor vehicle acquired at any location within this state by an individual who is an
enrolled member of a federally recognized Indian tribe residinglocated within the
boundaries of any reservation in this state, provided the exemption in this subsection
does not apply to a motor vehicle purchased by an individual whose primary residence
is not within the boundaries of any reservation in this state. This exemption applies
regardless of whether the individual's primary residence is within the boundaries of a
reservation in this state. An individual must present documentation verifying enrollment
with a federally recognized Indian tribe located within the boundaries of the state to
qualify for the exemption.
SECTION 2. RETROACTIVE APPLICATION. This Act applies retroactively to taxable
events occurring after June 30, 2023.
SECTION 3. EMERGENCY. This Act is declared to be an emergency measure.
Page No. 1 25.1249.01000
HOUSE BILL NO. 1521
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