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

North Dakota Statutes

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

North Dakota § 57-36-06

Title 57Taxation

Ch. 57-36Tobacco Products Tax Law

This text of North Dakota § 57-36-06 (Cigarettes - Amount of tax) 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 § 57-36-06 (2026).

Text

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.