Statutes > North Dakota Statutes > Chapter 57 Taxation > 57-32 Taxation of Express and Air Transportation Companies

57-32 Taxation of Express and Air Transportation Companies

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CHAPTER 57-32TAXATION OF EXPRESS AND AIR TRANSPORTATION COMPANIES57-32-01. Applicability of public utility laws. All of the provisions of chapter 57-06 aremade applicable, insofar as the same may be consistent with the provisions of this chapter, to<br>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<br>transportation property are in lieu of the registration fees imposed by section 2-05-11 and are in<br>lieu of sales and use taxes which would otherwise be imposed on the sale, storage, use, or<br>consumption of air carrier transportation property except for the provisions of sections 57-39.2-04<br>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<br>must be valued for assessment purposes by the tax commissioner and the state board of<br>equalization. For the purpose of determining the value of the operative property within North<br>Dakota of each air transportation company, the tax commissioner and the state board of<br>equalization shall take into consideration legally established evidences of value that enable the<br>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 Repealed by S.L. 1987, ch. 684, </p> <BR></DIV><!-- /.col.one --><!-- /.col.two --></DIV><!-- /.col.main --></DIV><!-- /div id = content --> <BR class=clear></DIV> <!-- /div id = livearea --> <DIV></DIV><!-- /.col.one --> <DIV></DIV><!-- /.col.main --> <DIV></DIV><!-- /#content --><BR class=clear> <DIV></DIV><!-- /#livearea --> <!-- Footer--> <DIV id=footer> <DIV class=container> <P class=copyright>Copyright &copy; 2012-2022 Laws9.Com All rights reserved. </P><!-- /.copyright --> <P class=footerlinks><A href="/contactus.html">Contact Us</A> | <A href="/aboutus.html">About Us</A> | <A href="/terms.html">Terms</A> | <A href="/privacy.html">Privacy</A></P><!-- /.footerlinks --> </DIV><!-- /.container --> </DIV><!-- /footer --> </BODY></HTML>