North Dakota 2025-2026 Regular Session

North Dakota House Bill HB1521 Compare Versions

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22 Sixty-ninth
33 Legislative Assembly
44 of North Dakota
55 Introduced by
66 Representatives Brown, Davis, Finley-DeVille, Holle, Ista, Nelson, Rios
77 Senators Hogan, Marcellais
88 A BILL for an Act to amend and reenact subsection 15 of section 57-40.3-04 of the North
99 Dakota Century Code, relating to a motor vehicle excise tax exemption for enrolled tribal
10-members; and to declare an emergency.
10+members; to provide for retroactive application; and to declare an emergency.
1111 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
1212 SECTION 1. AMENDMENT. Subsection 15 of section 57-40.3-04 of the North Dakota
1313 Century Code is amended and reenacted as follows:
1414 15.A motor vehicle acquired at any location within this state by an individual who is an
1515 enrolled member of a federally recognized Indian tribe residinglocated within the
1616 boundaries of any reservation in this state, provided the exemption in this subsection
1717 does not apply to a motor vehicle purchased by an individual whose primary residence
1818 is not within the boundaries of any reservation in this state. This exemption applies
1919 regardless of whether the individual's primary residence is within the boundaries of a
2020 reservation in this state. An individual must present documentation verifying enrollment
2121 with a federally recognized Indian tribe located within the boundaries of the state to
2222 qualify for the exemption.
23-SECTION 2. EMERGENCY. This Act is declared to be an emergency measure.
24-Page No. 1 25.1249.02000
25-ENGROSSED HOUSE BILL NO. 1521
26-FIRST ENGROSSMENT
23+SECTION 2. RETROACTIVE APPLICATION. This Act applies retroactively to taxable
24+events occurring after June 30, 2023.
25+SECTION 3. EMERGENCY. This Act is declared to be an emergency measure.
26+Page No. 1 25.1249.01000
27+ HOUSE BILL NO. 1521
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