North Dakota § 57-36-06.1 Cigarette-making machines - Requirements

North Dakota Statutes

§ 57-36-06.1 — Cigarette-making machines - Requirements

North Dakota § 57-36-06.1

Title 57Taxation

Ch. 57-36Tobacco Products Tax Law

This text of North Dakota § 57-36-06.1 (Cigarette-making machines - 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 § 57-36-06.1 (2026).

Text

A person operating or maintaining a cigarette-making machine who is a tobacco product manufacturer under Public Law 112-141 [126 Stat. 914; 26 U.S.C. 5702 et seq.] shall:

1.Maintain on the machine, in good working order, a tamper-proof counting device that records the number of all rolls or tubes processed on the machine.

2.Provide the tax commissioner access to the machine and its counting device at all reasonable times for verification and other tax administration purposes.

3.Pay any taxes required under chapter 57-36.

4.Comply with the provisions of chapter 51-25 pertaining to all cigarettes produced by the machine.

5.Comply with the ignition propensity requirements under chapter 18-13 with respect to all cigarettes produced by the machine.

6.Use only federal tax-paid roll-your-ow

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A person operating or maintaining a cigarette-making machine who is a tobacco product
manufacturer under Public Law 112-141 [126 Stat. 914; 26 U.S.C. 5702 et seq.] shall:
1. Maintain on the machine, in good working order, a tamper-proof counting device that
records the number of all rolls or tubes processed on the machine.
2. Provide the tax commissioner access to the machine and its counting device at all
reasonable times for verification and other tax administration purposes.
3. Pay any taxes required under chapter 57-36.
4. Comply with the provisions of chapter 51-25 pertaining to all cigarettes produced by
the machine.
5. Comply with the ignition propensity requirements under chapter 18-13 with respect to
all cigarettes produced by the machine.
6. Use only federal tax-paid roll-your-own tobacco or tobacco exempt from federal tax
under 26 U.S.C. 5704(b).