North Dakota Statutes
§ 57-36-24 — Exemptions
All gift cigarettes, snuff, cigars, and other tobacco products, not for resale, which are given
to the North Dakota veterans' home or the North Dakota state hospital for distribution to the
occupants thereof, are exempt from the excise taxes levied under this chapter.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner