North Dakota Statutes
§ 5-03-05 — Tax commissioner to adopt rules - Appeal
The tax commissioner, under chapter 28-32, shall adopt rules governing retailers, licensees,
direct shippers, and manufacturers necessary to carry out the provisions of this title and to
ensure efficient collection of beer and liquor taxes. All decisions of the tax commissioner are
subject to court review.
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Nearby Sections
15
§ 5-01-01
Definitions§ 5-01-02
Exceptions§ 5-01-03
Penalty§ 5-01-05
Public intoxication - Penalty§ 5-01-05.2
No prosecution for intoxication§ 5-01-07
Township beer or liquor licenses