N.D. Cent. Code § 57-40.2-03.2
57-40.2-03.2. Use tax on tobacco products
57-40.2-03.2. Use tax on tobacco products
Notwithstanding any other provision of law, the use taxes imposed by this chapter apply to
the storage, use, or consumption in this state of cigarettes, cigars, and other tobacco products,
provided that gross receipts from the sale thereof mean and include any other taxes imposed on
such merchandise or its use or on the retail or other sale thereof.