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57-40.3-04 Motor Vehicle Excise Tax

57-40.3-04. Exemptions. There are specifically exempted from the provisions of this
chapter and from computation of the amount of tax imposed by it the following:
:
1. Any motor vehicle acquired by, or leased and in the possession of, a resident
disabled veteran under the provisions of Pub. L. 79-663 [38 U.S.C. 3901], a resident 
disabled veteran who has a one hundred percent service-connected disability as 
determined by the department of veterans affairs or a resident disabled veteran who 
has an extra-schedular rating to include individual unemployability that brings the 
veteran's total disability rating to one hundred percent as determined by the 
department of veterans' affairs who registers, or is eligible to register, the vehicle with 
a distinctive license plate issued by the department of transportation under subdivision 
j of subsection 2 of section 39-04-18. An unremarried surviving spouse who is 
receiving department of veterans' affairs dependency and indemnity compensation 
retains the exemption of the deceased, qualifying veteran in this subsection.