North Dakota § 51-32-05 Registration and reporting requirements

North Dakota Statutes

§ 51-32-05 — Registration and reporting requirements

North Dakota § 51-32-05

Title 51Sales and Exchanges

Ch. 51-32Remote Sales of Tobacco Products

This text of North Dakota § 51-32-05 (Registration and reporting requirements) 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 § 51-32-05 (2026).

Text

1.Before making a delivery sale or shipping cigarettes in connection with a sale, a person shall file with the tax commissioner a statement setting forth the person's name, trade name, and the address of the person's principal place of business and any other place of business.

2.Not later than the tenth day of each month, each person that has made a delivery sale or shipped or delivered cigarettes in connection with any sale during the previous calendar month shall file with the tax commissioner a memorandum or a copy of the invoice, which provides for each delivery sale:

a.The name and address of the individual to whom the delivery sale was made;

b.The brand of the cigarettes that were sold in the delivery sale; and

c.The quantity of cigarettes that were sold in the delivery sale.

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1. Before making a delivery sale or shipping cigarettes in connection with a sale, a
person shall file with the tax commissioner a statement setting forth the person's
name, trade name, and the address of the person's principal place of business and
any other place of business.
2. Not later than the tenth day of each month, each person that has made a delivery sale
or shipped or delivered cigarettes in connection with any sale during the previous
calendar month shall file with the tax commissioner a memorandum or a copy of the
invoice, which provides for each delivery sale:
a. The name and address of the individual to whom the delivery sale was made;
b. The brand of the cigarettes that were sold in the delivery sale; and
c. The quantity of cigarettes that were sold in the delivery sale.