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.

Commercial towing services that take custody of abandoned motor vehicles and cannot be reclaimed by owners are now eligible to obtain a release from the Department of Transportation that serves as sufficient title to dispose of the vehicle.

Commercial towing services are exempt from paying motor vehicle excise taxes when transferring abandoned vehicles under the new provisions.

License plates on abandoned vehicles must be removed and destroyed when the towing service receives a new title.