North Dakota § 57-39.6-05 Use tax and credit for taxes paid

North Dakota Statutes

§ 57-39.6-05 — Use tax and credit for taxes paid

North Dakota § 57-39.6-05

Title 57Taxation

Ch. 57-39.6Alcoholic Beverage Gross Receipts Tax

This text of North Dakota § 57-39.6-05 (Use tax and credit for taxes paid) 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 § 57-39.6-05 (2026).

Text

1.A person who receives alcoholic beverages for storage, use, or consumption in this state is subject to tax on storage, use, or consumption of those alcoholic beverages at the rate imposed under section 57-39.6-02.

2.A person subject to taxes under subsection 1 who has paid taxes to another state or political subdivision of a state as required by law on the purchase of the alcoholic beverages is entitled to a credit against the tax due under subsection 1 equal to the lesser of the tax actually paid to the other state or political subdivision or the amount of tax imposed under subsection 1.

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1. A person who receives alcoholic beverages for storage, use, or consumption in this
state is subject to tax on storage, use, or consumption of those alcoholic beverages at
the rate imposed under section 57-39.6-02.
2. A person subject to taxes under subsection 1 who has paid taxes to another state or
political subdivision of a state as required by law on the purchase of the alcoholic
beverages is entitled to a credit against the tax due under subsection 1 equal to the
lesser of the tax actually paid to the other state or political subdivision or the amount of
tax imposed under subsection 1.