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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-36-02

Distributors and dealers to be licensed

Official textlegis.nd.gov

# 1.

Each person engaged in the business of selling cigarettes, cigarette papers, snuff, cigars, electronic smoking devices, or tobacco in this state, including any distributor or dealer, shall secure a license from the attorney general before engaging or continuing to engage in business.

# 2.

A separate application and license is required for each outlet or place of business operated or maintained by a distributor within the state.
a. A distributor's license does not authorize the distributor to make retail sales.
b. A distributor may not be granted a dealer's license unless the distributor has possessed a distributor's license issued under this chapter for at least one year before filing an application for a dealer's license.
c. Notwithstanding subdivision b, a person that can demonstrate to the satisfaction of the attorney general that the person has been engaged, in the normal course of business, in the sale of electronic smoking devices before July 1, 2018, may be granted a dealer's license.
d. Each application for a distributor's license must be accompanied by a fee of twenty-five dollars and a surety bond approved by the attorney general.

# 3.

A separate application and license is required for each outlet or place of business operated or maintained by a dealer in this state.
a. A dealer may not sell tobacco products purchased from a distributor not licensed under this chapter.
b. A person issued a dealer's license under this chapter may not be issued a distributor's license.

# 4.

Each application for a dealer's outlet or place of business license must be accompanied by a fee of fifteen dollars.

# 5.

A license application prescribed by the attorney general must include the name and address of the applicant, the address and place of business, the type of business, and other information as required for the administration of this chapter.

# 6.

A reinstatement fee of fifty dollars is required in addition to the annual license fee for each license renewal applied for after June thirtieth. The total reinstatement fee may not exceed five hundred dollars for any one licensee in any fiscal year.

# 7.

Each license issued must be prominently displayed on the place of business or outlet covered by the license.

Source: view the official PDF

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In this chapter (40 sections)
  1. 57-36-01 · Definitions
  2. 57-36-02 · Distributors and dealers to be licensed
  3. 57-36-03 · License
  4. 57-36-04 · Revocation of license - Penalty
  5. 57-36-05 · Unlawful to sell without license
  6. 57-36-05.1 · Sale of imported cigarettes - When prohibited
  7. 57-36-05.2 · Sale of noncompliant tobacco products
  8. 57-36-05.3 · Use of cigarette-making machines - When allowed
  9. 57-36-05.4 · Certain cigarette-making machines - Registration…
  10. 57-36-06 · Cigarettes - Amount of tax
  11. 57-36-06.1 · Cigarette-making machines - Requirements
  12. 57-36-07 · Packaging - Presumption from possession
  13. 57-36-08 · Stamps prepared by commissioner
  14. 57-36-09 · Records to be kept by distributors and reports made - Penalty
  15. 57-36-09.1 · Outlet - Record of deliveries and shipments
  16. 57-36-09.2 · Examination and correction of returns - Collection of taxes
  17. 57-36-09.3 · Corporate officer liability
  18. 57-36-09.4 · Governor and manager liability
  19. 57-36-09.5 · Lien of tax - Collection - Action authorized
  20. 57-36-09.6 · General partner in a limited liability limited partnership…
  21. 57-36-10 · Stamps may be purchased at discount
  22. 57-36-11 · Tax meter machines
  23. 57-36-11.1 · Sales of untaxed cigarettes
  24. 57-36-12 · Distributors may not sell stamps
  25. 57-36-13 · Unlawful to transport unstamped cigarettes
  26. 57-36-14 · Procedure in case of seizure - Determination - Judgment
  27. 57-36-15 · Hearings by tax commissioner
  28. 57-36-16 · Petition to tax commissioner for hearing or rehearing
  29. 57-36-17 · Hearing - Appeals from decision of the tax commissioner
  30. 57-36-18 · Tax commissioner to administer chapter
  31. 57-36-19 · State's attorney and other officers may be called
  32. 57-36-20 · Penalties for violation of chapter
  33. 57-36-21 · Unlawful to counterfeit stamps or insignia
  34. 57-36-22 · Separate additional tax on cigarettes - Collection - Penalty
  35. 57-36-24 · Exemptions
  36. 57-36-25.1 · Deduction to reimburse licensed distributor for…
  37. 57-36-27 · Consumer's use tax - Cigarettes - Reports - Remittances
  38. 57-36-29 · Correction of errors
  39. 57-36-30 · Issuance of credit or refund
  40. 57-36-31 · Transfer and allocation of revenues - Appropriation
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