25.0457.02000
Sixty-ninth
Legislative Assembly
of North Dakota
Introduced by
Senators Patten, Marcellais, Walen, Weston
Representatives Brown, Davis
A BILL for an Act to amend and reenact subsection 2 of section 57-40.3-04 of the North Dakota
Century Code, relating to a motor vehicle excise tax exemption for tribal governments; and to
provide an effective date.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. AMENDMENT. Subsection 2 of section 57-40.3-04 of the North Dakota
Century Code is amended and reenacted as follows:
2.a.Any motor vehicle procured by, owned by, or in possession of the:
(1)The federal orgovernment;
(2)The state government or a;
(3)A political subdivision thereofof this state;
(4)A tribal government of a federally recognized Indian tribe within the
boundaries of any reservation in this state; or a motor vehicle procured by or
(5)A person on behalf of the North Dakota lottery thatwhen the motor vehicle is
to be awarded as a prize in a game or promotion.
b.For purposes of this subsection, an "Indian tribe" means a tribal government
agency, instrumentality, or political subdivision that performs essential
government functions. The term does not include a business entity or agency
with the primary purpose of operating a business enterprise.
SECTION 2. EFFECTIVE DATE. This Act is effective for taxable events occurring after
June 30, 2025.
Page No. 1 25.0457.02000
SENATE BILL NO. 2207
SENATE BILL NO. 2207
with House Amendments
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