North Dakota Century Code

Chapter 57-36

Tobacco Products Tax Law

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