North Dakota § 57-36-32 Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited

North Dakota Statutes

§ 57-36-32 — Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited

North Dakota § 57-36-32

Title 57Taxation

Ch. 57-36Tobacco Products Tax Law

This text of North Dakota § 57-36-32 (Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited) 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 § 57-36-32 (2026).

Text

of revenue - Tax avoidance prohibited.
There is hereby levied and assessed and there shall be collected by the state tax
commissioner and paid to the state treasurer, upon all cigarettes sold in this state, an additional
tax, separate and apart from all other taxes, of seventeen mills on each cigarette, to be
collected as existing taxes on cigarettes sold are, or hereafter may be, collected, by use of
appropriate stamps and under similar accounting procedures. No person, firm, corporation, or

limited liability company shall transport or bring or cause to be shipped into the state of North
Dakota any cigarettes as provided herein, other than for delivery to wholesalers in this state,
without first paying the tax thereon to the state tax commissioner. All of the moneys collected by
the stat

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of revenue - Tax avoidance prohibited.
There is hereby levied and assessed and there shall be collected by the state tax
commissioner and paid to the state treasurer, upon all cigarettes sold in this state, an additional
tax, separate and apart from all other taxes, of seventeen mills on each cigarette, to be
collected as existing taxes on cigarettes sold are, or hereafter may be, collected, by use of
appropriate stamps and under similar accounting procedures. No person, firm, corporation, or

limited liability company shall transport or bring or cause to be shipped into the state of North
Dakota any cigarettes as provided herein, other than for delivery to wholesalers in this state,
without first paying the tax thereon to the state tax commissioner. All of the moneys collected by
the state treasurer under this section shall be credited to the state general fund.