§ 57-36-05.4 — Certain cigarette-making machines - Registration requirements

North Dakota § 57-36-05.4

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-36: Tobacco Products Tax Law

Text

The following requirements apply to any cigarette-making machine:
1. A person may not maintain or operate a cigarette-making machine in this state unless
the machine has been registered with the attorney general in the form and manner as
prescribed by the attorney general. The person registering a machine under this
section shall certify under penalties of perjury that all statements in the registration and
in any attachments to the registration are true, accurate, and complete.
2. The registration expires three years from the date the machine is registered with the
attorney general and must be renewed as provided under subsection 1.
3. The person registering the machine shall attach to the registration a copy of a valid
federal permit issued to the person under 26 U.S.C. 5713 or an affidavit indicating that
the machine will be used exclusively for personal purposes as described in section
57-36-05.3.
4. The registration required under this section immediately terminates if the federal
permit is declared invalid, surrendered, or revoked, or any statement in the affidavit
ceases to be true, correct, or complete.