North Dakota Statutes
§ 5-03-05 — Tax commissioner to adopt rules - Appeal
North Dakota § 5-03-05
This text of North Dakota § 5-03-05 (Tax commissioner to adopt rules - Appeal) 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 § 5-03-05 (2026).
Text
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 licensesCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 5-03-05, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/5-03-05.