North Dakota Statutes
§ 51-32-06 — Taxes
North Dakota § 51-32-06
This text of North Dakota § 51-32-06 (Taxes) 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 § 51-32-06 (2026).
Text
Each person accepting a purchase order for a delivery sale of any tobacco product shall
remit to the tax commissioner any taxes due under chapter 57-36 with respect to the delivery
sale. This section does not apply if the person has obtained proof, in the form of the presence of
applicable tax stamps or otherwise, that the taxes already have been paid to this state.
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Nearby Sections
15
§ 51-04-01
Definitions§ 51-04-02
Application for license§ 51-04-02.1
Application to attorney general for license§ 51-04-04
Affidavit required for certain sales§ 51-04-05
Failure of affidavit§ 51-04-06
Evidence§ 51-04-08
Certain excepted sales§ 51-04-09
Regulation by city or other municipality§ 51-04-10
Penalty§ 51-05.1-01
Auctioneering or clerking - Registration§ 51-05.1-01.1
Auctioneer's license - Clerk's license - Fees - BondsCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 51-32-06, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/51-32-06.