Collections
North Dakota Century Code

Chapter 5-03

N.D. Cent. Code ch. 5-03

Beer and Liquor Wholesalers - Taxation

5-03-01State wholesale license required - Qualifications - Penalty - Exception 5-03-01.1Conviction not bar to licensure - Exceptions 5-03-01.2Brand registration - Penalty 5-03-02Fees 5-03-03Bond required 5-03-04Collection of taxes 5-03-05Tax commissioner to adopt rules - Appeal 5-03-06Examination by tax commissioner - Penalty for improper returns 5-03-06.1Hearing on alleged violations - Denial of license 5-03-07Imposition of tax - Rate 5-03-08Taxes and fees deposited in the general fund 5-03-09Supplier license required - Filing requirements - Penalty