North Dakota § 57-36-09.1 Outlet - Record of deliveries and shipments

North Dakota Statutes

§ 57-36-09.1 — Outlet - Record of deliveries and shipments

North Dakota § 57-36-09.1

Title 57Taxation

Ch. 57-36Tobacco Products Tax Law

This text of North Dakota § 57-36-09.1 (Outlet - Record of deliveries and shipments) 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 § 57-36-09.1 (2026).

Text

Records of all deliveries of shipments of cigarettes, snuff, cigars, electronic smoking
devices, or other tobacco products from a licensed outlet to persons within this state must be
kept by the outlet and be available to the tax commissioner for inspection. They must show the
name and address of the consignee, the date, the quantity and purchase price of cigarettes,
snuff, cigars, electronic smoking devices, or other tobacco products delivered, and such other
information as the tax commissioner may require. These records must be preserved for three
years from the date of delivery of the cigarettes, snuff, cigars, electronic smoking devices, or
other tobacco products.

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Records of all deliveries of shipments of cigarettes, snuff, cigars, electronic smoking
devices, or other tobacco products from a licensed outlet to persons within this state must be
kept by the outlet and be available to the tax commissioner for inspection. They must show the
name and address of the consignee, the date, the quantity and purchase price of cigarettes,
snuff, cigars, electronic smoking devices, or other tobacco products delivered, and such other
information as the tax commissioner may require. These records must be preserved for three
years from the date of delivery of the cigarettes, snuff, cigars, electronic smoking devices, or
other tobacco products.