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. The new language specifies that any motor vehicle procured by, owned, or in possession of various entities, including the federal government, state government, political subdivisions, and tribal governments of federally recognized Indian tribes within the state's reservations, will be exempt from the excise tax. Additionally, it clarifies that vehicles awarded as prizes by the North Dakota lottery are also included in this exemption.

The bill removes the previous language that limited the exemption to vehicles owned by certain entities and replaces it with broader terms that encompass tribal governments and other specified groups. The effective date for this legislation is set for taxable events occurring after June 30, 2025.

Statutes affected:
INTRODUCED: 57-40.3-04