N.D. Admin. Code § 81-12-01-04 — Beer suppliers reporting requirements

Except as provided in North Dakota Century Code section 5 -01-16, beer shall not be sent or brought into North Dakota except to licensed wholesalers. 1. Beer suppliers shall file monthly reports detailing sales to wholesalers and returns from wholesalers. The report shall be a schedule C and must include all information required by the tax commissioner. The tax commissioner may require that the report be submitted in an electronic format approved by the tax commissioner. 2. The report is due no later than the thirtieth day of the month following the month in which the sales or shipment is made. This applies to all months except February of each year. The report for transactions occurring in the month of January is due no later than the last day of February. When the due date falls on a Saturday, Sunday, or legal holiday, the due date is the first working day after the Saturday, Sunday, or legal holiday. 3. The report is not required when there are no transactions to report. 4. All beer destined for delivery to a federal enclave in North Dakota for domestic consumption and not transported through a licensed North Dakota wholesaler for delivery to such bona fide federal enclave in North Dakota shall have clearly identified on each individual item that such shall be for consumption within the federal enclave exclusively. Such identification must be in a form and manner prescribed and approved by the tax commissioner.