North Dakota Statutes
§ 57-40.2-03.2 — Use tax on tobacco products
North Dakota § 57-40.2-03.2
This text of North Dakota § 57-40.2-03.2 (Use tax on tobacco products) 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 § 57-40.2-03.2 (2026).
Text
Notwithstanding any other provision of law, the use taxes imposed by this chapter apply to
the storage, use, or consumption in this state of cigarettes, cigars, and other tobacco products,
provided that gross receipts from the sale thereof mean and include any other taxes imposed on
such merchandise or its use or on the retail or other sale thereof.
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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 § 57-40.2-03.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-40.2-03.2.