North Dakota § 57-39.10-03 Alcoholic beverages wholesale tax agreement requirements

North Dakota Statutes

§ 57-39.10-03 — Alcoholic beverages wholesale tax agreement requirements

North Dakota § 57-39.10-03

Title 57Taxation

Ch. 57-39.10State-Tribal Alcohol, Tobacco, and Alcoholic Beverages Gross Receipts Tax Agreements

This text of North Dakota § 57-39.10-03 (Alcoholic beverages wholesale tax agreement requirements) 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 § 57-39.10-03 (2026).

Text

The governor may enter an alcoholic beverages wholesale tax agreement with a tribe or tribes if the agreement complies with section 57-39.10-02 and this section.

1.The taxes subject to an agreement under this section are the state's alcoholic beverages wholesale taxes under chapters 5-01, 5-02, and 5-03, as may be amended subsequently by the legislative assembly, for alcoholic beverages sold by licensed wholesalers, domestic wineries, domestic distilleries, microbrew pubs, brewer taproom licensees, and direct shippers, for delivery to licensed retailers or sale directly to consumers located within the exterior boundaries of the Fort Berthold Reservation, that portion of the Lake Traverse Reservation located in this state, the Spirit Lake Reservation, that portion of the Standing Rock Rese

Free access — add to your briefcase to read the full text and ask questions with AI

The governor may enter an alcoholic beverages wholesale tax agreement with a tribe or
tribes if the agreement complies with section 57-39.10-02 and this section.
1. The taxes subject to an agreement under this section are the state's alcoholic
beverages wholesale taxes under chapters 5-01, 5-02, and 5-03, as may be amended
subsequently by the legislative assembly, for alcoholic beverages sold by licensed
wholesalers, domestic wineries, domestic distilleries, microbrew pubs, brewer taproom
licensees, and direct shippers, for delivery to licensed retailers or sale directly to
consumers located within the exterior boundaries of the Fort Berthold Reservation,
that portion of the Lake Traverse Reservation located in this state, the Spirit Lake
Reservation, that portion of the Standing Rock Reservation located in this state, or the
Turtle Mountain Reservation.
2. A tribe or tribes shall impose taxes equal to the state's alcoholic beverages wholesale
taxes on all sales of alcoholic beverages sold by licensed wholesalers, domestic
wineries, domestic distilleries, microbrew pubs, brewer taproom licensees, and direct
shippers, for delivery to all persons within the exterior boundaries of the Fort Berthold
Reservation, that portion of the Lake Traverse Reservation located in this state, the
Spirit Lake Reservation, that portion of the Standing Rock Reservation located in this
state, or the Turtle Mountain Reservation.

3. A tribe or tribes shall adopt ordinances in conformity with chapters 5-01, 5-02, and
5-03, and title 81 of the North Dakota Administrative Code governing the collection and
administration by the tax commissioner of the taxes subject to an agreement under
this section.
4. The tax revenue collected from taxable transactions and activities within the exterior
boundaries of the Fort Berthold Reservation, that portion of the Lake Traverse
Reservation located in this state, the Spirit Lake Reservation, that portion of the
Standing Rock Reservation located in this state, or the Turtle Mountain Reservation,
pursuant to an agreement under this section must be allocated eighty percent to the
tribe and twenty percent to the state.