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 tribal members. 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, allowing for a broader eligibility among enrolled members of federally recognized Indian tribes.

Additionally, the bill stipulates that individuals must present documentation verifying their enrollment with a federally recognized Indian tribe located within the state to qualify for the exemption. This change aims to simplify the process for tribal members seeking tax relief on motor vehicle purchases. The bill is declared an emergency measure, indicating the urgency of its implementation.

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