North Dakota · Statutes

Chapter 57-36

46 sections

N.D. Cent. Code § 57-36-0157-36-01. Definitions
N.D. Cent. Code § 57-36-0257-36-02. Distributors and dealers to be licensed
N.D. Cent. Code § 57-36-0357-36-03. License
N.D. Cent. Code § 57-36-0457-36-04. Revocation of license - Penalty
N.D. Cent. Code § 57-36-0557-36-05. Unlawful to sell without license
N.D. Cent. Code § 57-36-05.157-36-05.1. Sale of imported cigarettes - When prohibited
N.D. Cent. Code § 57-36-05.257-36-05.2. Sale of noncompliant tobacco products
N.D. Cent. Code § 57-36-05.357-36-05.3. Use of cigarette-making machines - When allowed
N.D. Cent. Code § 57-36-05.457-36-05.4. Certain cigarette-making machines - Registration requirements
N.D. Cent. Code § 57-36-0657-36-06. Cigarettes - Amount of tax
N.D. Cent. Code § 57-36-06.157-36-06.1. Cigarette-making machines - Requirements
N.D. Cent. Code § 57-36-0757-36-07. Packaging - Presumption from possession
N.D. Cent. Code § 57-36-0857-36-08. Stamps prepared by commissionerRepealed
N.D. Cent. Code § 57-36-0957-36-09. Records to be kept by distributors and reports made - Penalty
N.D. Cent. Code § 57-36-09.157-36-09.1. Outlet - Record of deliveries and shipments
N.D. Cent. Code § 57-36-09.257-36-09.2. Examination and correction of returns - Collection of taxes
N.D. Cent. Code § 57-36-09.357-36-09.3. Corporate officer liability
N.D. Cent. Code § 57-36-09.457-36-09.4. Governor and manager liability
N.D. Cent. Code § 57-36-09.557-36-09.5. Lien of tax - Collection - Action authorized
N.D. Cent. Code § 57-36-09.657-36-09.6. General partner in a limited liability limited partnership liability
N.D. Cent. Code § 57-36-1057-36-10. Stamps may be purchased at discountRepealed
N.D. Cent. Code § 57-36-1157-36-11. Tax meter machinesRepealed
N.D. Cent. Code § 57-36-11.157-36-11.1. Sales of untaxed cigarettes
N.D. Cent. Code § 57-36-1257-36-12. Distributors may not sell stampsRepealed
N.D. Cent. Code § 57-36-1357-36-13. Unlawful to transport unstamped cigarettesRepealed
N.D. Cent. Code § 57-36-1457-36-14. Procedure in case of seizure - Determination - Judgment
N.D. Cent. Code § 57-36-1557-36-15. Hearings by tax commissionerRepealed
N.D. Cent. Code § 57-36-1657-36-16. Petition to tax commissioner for hearing or rehearingRepealed
N.D. Cent. Code § 57-36-1757-36-17. Hearing - Appeals from decision of the tax commissioner
N.D. Cent. Code § 57-36-1857-36-18. Tax commissioner to administer chapter
N.D. Cent. Code § 57-36-1957-36-19. State's attorney and other officers may be called
N.D. Cent. Code § 57-36-2057-36-20. Penalties for violation of chapterRepealed
N.D. Cent. Code § 57-36-2157-36-21. Unlawful to counterfeit stamps or insigniaRepealed
N.D. Cent. Code § 57-36-2257-36-22. Separate additional tax on cigarettes - Collection - PenaltyRepealed
N.D. Cent. Code § 57-36-2357-36-23. Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited - PenaltyRepealed
N.D. Cent. Code § 57-36-2457-36-24. Exemptions
N.D. Cent. Code § 57-36-2557-36-25. 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 § 57-36-25.157-36-25.1. Deduction to reimburse licensed distributor for administrative expenses
N.D. Cent. Code § 57-36-2657-36-26. Cigars, pipe tobacco, and other tobacco products - Excise tax payable by dealers - Reports - Penalties - Collection - Allocation of revenue
N.D. Cent. Code § 57-36-2757-36-27. Consumer's use tax - Cigarettes - Reports - Remittances
N.D. Cent. Code § 57-36-2857-36-28. Consumer's use tax - Cigars, pipe tobacco, and other tobacco products - Reports - Remittances
N.D. Cent. Code § 57-36-2957-36-29. Correction of errors
N.D. Cent. Code § 57-36-3057-36-30. Issuance of credit or refund
N.D. Cent. Code § 57-36-3157-36-31. Transfer and allocation of revenues - Appropriation
N.D. Cent. Code § 57-36-3257-36-32. Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited
N.D. Cent. Code § 57-36-3357-36-33. Penalties for violation of chapter