North Dakota Statutes

§ 5-03-02 — Fees

North Dakota § 5-03-02
JurisdictionNorth Dakota
Title 5Alcoholic Beverages
Ch. 5-03Beer and Liquor Wholesalers - Taxation

This text of North Dakota § 5-03-02 (Fees) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.D. Cent. Code § 5-03-02 (2026).

Text

The fee for an annual wholesale liquor license is one thousand dollars. The fee for an annual wholesale beer license is two hundred dollars. Fees must be reduced twenty-five percent for each full quarter of a year elapsed between the first day of the year for which the license is issued and the date on which the application for the license is filed with the state tax commissioner. When an application clearly indicates that the applicant does not desire to exercise the privileges granted by the license applied for until on or after the beginning of the quarterly period following the quarterly period in which the application is filed with the department, the fees must be reduced twenty-five percent for each full quarter of a year elapsing between the first day of the year for which the licen

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Bluebook (online)
North Dakota § 5-03-02, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/5-03-02.