AERONAUTICS COMMISSION CERTIFICATIONS

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March 1, 2019


Request: What is the correct application of N.D.C.C. Section 57-40-02 on aircraft required to be registered with the Aeronautics Commission?

Conclusion: Payment of the aircraft excise tax is a condition of registration and must be paid, or a statutory exemption must be met, prior to the issuance of an aircraft registration certificate. If a purchase requiring registration under ND laws occurs, the aircraft excise tax must be calculated based on the purchase price, not the subsequent lease or rental cost.

Opinion 2019-L-01

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