N.D. Cent. Code ch. 57-36 – Tobacco Products Tax Law | Midpage

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North Dakota Century Code

Chapter 57-36

N.D. Cent. Code ch. 57-36

Tobacco Products Tax Law

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