Sixty-ninth Legislative Assembly of North Dakota
In Regular Session Commencing Tuesday, January 7, 2025
SENATE BILL NO. 2207
(Senators Patten, Marcellais, Walen, Weston)
(Representatives Brown, Davis)
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. S. B. NO. 2207 - PAGE 2
____________________________ ____________________________
President of the Senate Speaker of the House
____________________________ ____________________________
Secretary of the Senate Chief Clerk of the House
This certifies that the within bill originated in the Senate of the Sixty-ninth Legislative Assembly of North
Dakota and is known on the records of that body as Senate Bill No. 2207.
Senate Vote:Yeas 41 Nays 3 Absent 3
House Vote: Yeas 75 Nays 15 Absent 4
____________________________
Secretary of the Senate
Received by the Governor at ________M. on _____________________________________, 2025.
Approved at ________M. on __________________________________________________, 2025.
____________________________
Governor
Filed in this office this ___________day of _______________________________________, 2025,
at ________ o’clock ________M.
____________________________
Secretary of State