This bill amends subsection 15 of section 57-40.3-04 of the North Dakota Century Code to expand the motor vehicle excise tax exemption for enrolled members of federally recognized Indian tribes. The amendment removes the requirement that individuals must reside within the boundaries of a reservation in North Dakota to qualify for the exemption. Instead, the new language states that the exemption applies regardless of the individual's primary residence, as long as they can provide documentation verifying their enrollment with a federally recognized Indian tribe located within the state.

Additionally, the bill declares an emergency measure, indicating the urgency of implementing these changes. The revisions aim to simplify the process for tribal members to obtain tax exemptions on motor vehicles, thereby promoting equity and accessibility for enrolled members of Indian tribes in North Dakota.

Statutes affected:
INTRODUCED: 57-40.3-04
Prepared by the Legislative Council staff for Representative Brown: 57-40.3-04
FIRST ENGROSSMENT: 57-40.3-04