North Dakota § 57-36-06 Cigarettes - Amount of tax

North Dakota Statutes

§ 57-36-06 — Cigarettes - Amount of tax

North Dakota·Title 57 Taxation·Ch. 57-36 Tobacco Products Tax Law

There are levied and assessed, and there must be collected and paid to the state tax commissioner, upon all cigarettes sold in this state, the following excise taxes, payment thereof to be made prior to the time of the sale and delivery thereof:

1.Class A. On cigarettes weighing not more than three pounds [1360.78 grams] per thousand, five mills on each such cigarette.

2.Class B. On cigarettes weighing more than three pounds [1360.78 grams] per thousand, five and one-half mills on each such cigarette.

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There are levied and assessed, and there must be collected and paid to the state tax
commissioner, upon all cigarettes sold in this state, the following excise taxes, payment thereof
to be made prior to the time of the sale and delivery thereof:
1. Class A. On cigarettes weighing not more than three pounds [1360.78 grams] per
thousand, five mills on each such cigarette.
2. Class B. On cigarettes weighing more than three pounds [1360.78 grams] per
thousand, five and one-half mills on each such cigarette.

North Dakota § 57-36-06 (Cigarettes - Amount of tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.