North Dakota Statutes
§ 57-36-32 — Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited
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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North Dakota § 57-36-32 (Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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