North Dakota Statutes
§ 57-39.10-01 — Authority to enter state-tribal alcoholic beverages wholesale tax, tobacco products wholesale tax, and alcoholic beverages gross receipts tax agreements
North Dakota § 57-39.10-01
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-39.10State-Tribal Alcohol, Tobacco, and Alcoholic Beverages Gross Receipts Tax Agreements
This text of North Dakota § 57-39.10-01 (Authority to enter state-tribal alcoholic beverages wholesale tax, tobacco products wholesale tax, and alcoholic beverages gross receipts tax agreements) 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 § 57-39.10-01 (2026).
Text
products wholesale tax, and alcoholic beverages gross receipts tax agreements.
1.The governor, in consultation with the tax commissioner, may enter separate
agreements on behalf of the state with the governing body of the Three Affiliated
Tribes of the Fort Berthold Reservation, Sisseton-Wahpeton Oyate of the Lake
Traverse Reservation, Standing Rock Sioux Tribe, Spirit Lake Tribe, and Turtle
Mountain Band of Chippewa Indians. Each agreement must comply with this chapter
relating to the collection, administration, enforcement, and allocation of the state
alcoholic beverages wholesale taxes under chapters 5-01, 5-02, and 5-03 for sales of
alcoholic beverages, including beer, wine, sparkling wine, and distilled spirits, for
delivery to licensed retailers or sale directly to consumers located
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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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-39.10-01, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.10-01.