57-32 Taxation of Express and Air Transportation Companies
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the assessment of express companies and air transportation companies.57-32-01.1. Property assessed in lieu of registration fees and sales and use taxes.The taxes imposed by chapters 57-06, 57-07, 57-08, 57-13, and this chapter on air carrier
transportation property are in lieu of the registration fees imposed by section 2-05-11 and are in
lieu of sales and use taxes which would otherwise be imposed on the sale, storage, use, or
consumption of air carrier transportation property except for the provisions of sections 57-39.2-04
and 57-40.2-04.57-32-01.2. Method of valuation. All of the operative property within North Dakota ofeach air carrier transportation company which is defined as real property under section 57-02-04
must be valued for assessment purposes by the tax commissioner and the state board of
equalization. For the purpose of determining the value of the operative property within North
Dakota of each air transportation company, the tax commissioner and the state board of
equalization shall take into consideration legally established evidences of value that enable the
tax commissioner and the state board of equalization to make a just and equitable assessment.57-32-01.3. Allocation of value. Repealed by S.L. 1987, ch. 684,