Chapter

Tobacco Products Tax Law

N.D. Cent. Code § 57-36-01— Definitions
N.D. Cent. Code § 57-36-02— Distributors and dealers to be licensed
N.D. Cent. Code § 57-36-03— License
N.D. Cent. Code § 57-36-04— Revocation of license - Penalty
N.D. Cent. Code § 57-36-05— Unlawful to sell without license
N.D. Cent. Code § 57-36-05.1— Sale of imported cigarettes - When prohibited
N.D. Cent. Code § 57-36-05.2— Sale of noncompliant tobacco products
N.D. Cent. Code § 57-36-05.3— Use of cigarette-making machines - When allowed
N.D. Cent. Code § 57-36-05.4— Certain cigarette-making machines - Registration requirements
N.D. Cent. Code § 57-36-06— Cigarettes - Amount of tax
N.D. Cent. Code § 57-36-06.1— Cigarette-making machines - Requirements
N.D. Cent. Code § 57-36-07— Packaging - Presumption from possession
N.D. Cent. Code § 57-36-08— Stamps prepared by commissioner
N.D. Cent. Code § 57-36-09— Records to be kept by distributors and reports made - Penalty
N.D. Cent. Code § 57-36-09.1— Outlet - Record of deliveries and shipments
N.D. Cent. Code § 57-36-09.2— Examination and correction of returns - Collection of taxes
N.D. Cent. Code § 57-36-09.3— Corporate officer liability
N.D. Cent. Code § 57-36-09.4— Governor and manager liability
N.D. Cent. Code § 57-36-09.5— Lien of tax - Collection - Action authorized
N.D. Cent. Code § 57-36-09.6— General partner in a limited liability limited partnership liability
N.D. Cent. Code § 57-36-10— Stamps may be purchased at discount
N.D. Cent. Code § 57-36-11— Tax meter machines
N.D. Cent. Code § 57-36-11.1— Sales of untaxed cigarettes
N.D. Cent. Code § 57-36-12— Distributors may not sell stamps
N.D. Cent. Code § 57-36-13— Unlawful to transport unstamped cigarettes
N.D. Cent. Code § 57-36-14— Procedure in case of seizure - Determination - Judgment
N.D. Cent. Code § 57-36-15— Hearings by tax commissioner
N.D. Cent. Code § 57-36-16— Petition to tax commissioner for hearing or rehearing
N.D. Cent. Code § 57-36-17— Hearing - Appeals from decision of the tax commissioner
N.D. Cent. Code § 57-36-18— Tax commissioner to administer chapter
N.D. Cent. Code § 57-36-19— State's attorney and other officers may be called
N.D. Cent. Code § 57-36-20— Penalties for violation of chapter
N.D. Cent. Code § 57-36-21— Unlawful to counterfeit stamps or insignia
N.D. Cent. Code § 57-36-22— Separate additional tax on cigarettes - Collection - Penalty
N.D. Cent. Code § 57-36-23— Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited - Penalty
N.D. Cent. Code § 57-36-24— Exemptions
N.D. Cent. Code § 57-36-25— Cigars and pipe tobacco - Excise tax on wholesale purchase price - Other tobacco products - Excise tax on weight - Penalty - Reports - Collection - Allocation of revenue
N.D. Cent. Code § 57-36-25.1— Deduction to reimburse licensed distributor for administrative expenses
N.D. Cent. Code § 57-36-26— Cigars, pipe tobacco, and other tobacco products - Excise tax payable by dealers - Reports - Penalties - Collection - Allocation of revenue
N.D. Cent. Code § 57-36-27— Consumer's use tax - Cigarettes - Reports - Remittances
N.D. Cent. Code § 57-36-28— Consumer's use tax - Cigars, pipe tobacco, and other tobacco products - Reports - Remittances
N.D. Cent. Code § 57-36-29— Correction of errors
N.D. Cent. Code § 57-36-30— Issuance of credit or refund
N.D. Cent. Code § 57-36-31— Transfer and allocation of revenues - Appropriation
N.D. Cent. Code § 57-36-32— Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited
N.D. Cent. Code § 57-36-33— Penalties for violation of chapter