ND HB1578

Exempts abandoned motor vehicles from the state motor vehicle excise tax when transferred to commercial towing services that took custody of the vehicle and it was not reclaimed by the owner

Prohibits the Department of Transportation from assessing motor vehicle excise tax under section 57-40.3-02 when a commercial towing service obtains title to an abandoned vehicle

Adds abandoned vehicles transferred under section 23.1-15-07 to the list of exemptions in the motor vehicle excise tax code (section 57-40.3-04)

Passed the House 89-1 and the Senate 44-0 during the 69th Legislative Assembly (2025 session)