North Dakota legislation · 69th Legislative Assembly
North Dakota HB1578: AN ACT to create and enact a new subsection to section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for abandoned motor vehicles; and to amend and reenact subsection 2 of section 23.1-15-07 of the North Dakota Century Code, relating to excise tax on a motor vehicle taken into the custody of a commercial towing service.
Status: Signed into law, April 2, 2025
Relating to a motor vehicle excise tax exemption for abandoned motor vehicles; and to amend and reenact subsection 2 of section 23.1‑15‑07 of the North Dakota Century Code, relating to excise tax on a motor vehicle taken into the custody of a commercial towing service.
What the bill says
An act to create and enact a new subsection to section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for abandoned motor vehicles; and to amend and reenact subsection 2 of section 23.1-15-07 of the North Dakota Century Code, relating to excise tax on a motor vehicle taken into the custody of a commercial towing service.
From the enrolled text, March 25, 2025:
AN ACT to create and enact a new subsection to section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for abandoned motor vehicles; and to amend and reenact subsection 2 of section 23.1-15-07 of the North Dakota Century Code, relating to excise tax on a motor vehicle taken into the custody of a commercial towing service. SECTION 1. AMENDMENT. Subsection 2 of section 23.1-15-07 of the North Dakota Century Code is amended and reenacted as follows: 2. If a commercial towing service takes custody of an abandoned motor vehicle and the vehicle is not reclaimed under section 23.1-15-06, the commercial towing service may obtain a release from the department of transportation which is sufficient title to dispose of the vehicle. The release entitles the commercial towing service to register the vehicle and receive a certificate of title, free and clear of all liens and claims of ownership. The department of transportation may not assess motor vehicle excise tax under section 57 - 40.3 - 02 on a motor vehicle transferred under this subsection. The license plates displayed on the abandoned vehicle must be removed and destroyed upon receipt of the new title. SECTION 2. A new subsection to section 57-40.3-04 of the North Dakota Century Code is created and enacted as follows: Any …