This bill amends subsection 2 of section 57-40.3-04 of the North Dakota Century Code to expand the motor vehicle excise tax exemption to include tribal governments of federally recognized Indian tribes within the boundaries of any reservation in the state. The revised language specifies that any motor vehicle procured by, owned, or in possession of the federal government, state government, political subdivisions of the state, tribal governments, or individuals on behalf of the North Dakota lottery for promotional purposes is exempt from the excise tax.

Additionally, the bill clarifies the definition of "Indian tribe" to mean a tribal government agency, instrumentality, or political subdivision that performs essential government functions, explicitly excluding business entities or agencies primarily focused on operating a business enterprise. The effective date for this amendment is set for taxable events occurring after June 30, 2025.

Statutes affected:
INTRODUCED: 57-40.3-04
Adopted by the House Transportation Committee: 57-40.3-04
Enrollment: 57-40.3-04