North Dakota § 57-36-11.1 Sales of untaxed cigarettes

North Dakota Statutes

§ 57-36-11.1 — Sales of untaxed cigarettes

North Dakota § 57-36-11.1

Title 57Taxation

Ch. 57-36Tobacco Products Tax Law

This text of North Dakota § 57-36-11.1 (Sales of untaxed cigarettes) 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 § 57-36-11.1 (2026).

Text

When a distributor makes an untaxed cigarette sale to an enrolled tribal member, the distributor must obtain from the tribal member, on forms prescribed by the tax commissioner, the following information:

1.Name of the tribal member.

2.Social security number of the tribal member.

3.Name of the tribe of the tribal member.

4.Tribal enrollment number of the tribal member.

5.Residential address of the tribal member.

6.Business address and business location of the retail sales of the tribal member.

7.Certification that the tribal member has been granted authority from the tribe to conduct cigarette sales activity within the external boundaries of the reservation.

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When a distributor makes an untaxed cigarette sale to an enrolled tribal member, the
distributor must obtain from the tribal member, on forms prescribed by the tax commissioner, the
following information:
1. Name of the tribal member.
2. Social security number of the tribal member.
3. Name of the tribe of the tribal member.
4. Tribal enrollment number of the tribal member.
5. Residential address of the tribal member.
6. Business address and business location of the retail sales of the tribal member.
7. Certification that the tribal member has been granted authority from the tribe to
conduct cigarette sales activity within the external boundaries of the reservation.