North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-36-03
License
Official textlegis.nd.gov
Each license issued under the provisions of this chapter is valid until the first day of July subsequent to the date of issuance unless sooner revoked by the attorney general or unless the business with respect to which such license was issued is transferred, in either of which cases the holder of the license shall return it immediately to the attorney general. The license issued is annual and runs from July first of each year to June thirtieth of the following year.
Source: view the official PDF
In this chapter (40 sections)
- 57-36-01 · Definitions
- 57-36-02 · Distributors and dealers to be licensed
- 57-36-03 · License
- 57-36-04 · Revocation of license - Penalty
- 57-36-05 · Unlawful to sell without license
- 57-36-05.1 · Sale of imported cigarettes - When prohibited
- 57-36-05.2 · Sale of noncompliant tobacco products
- 57-36-05.3 · Use of cigarette-making machines - When allowed
- 57-36-05.4 · Certain cigarette-making machines - Registration…
- 57-36-06 · Cigarettes - Amount of tax
- 57-36-06.1 · Cigarette-making machines - Requirements
- 57-36-07 · Packaging - Presumption from possession
- 57-36-08 · Stamps prepared by commissioner
- 57-36-09 · Records to be kept by distributors and reports made - Penalty
- 57-36-09.1 · Outlet - Record of deliveries and shipments
- 57-36-09.2 · Examination and correction of returns - Collection of taxes
- 57-36-09.3 · Corporate officer liability
- 57-36-09.4 · Governor and manager liability
- 57-36-09.5 · Lien of tax - Collection - Action authorized
- 57-36-09.6 · General partner in a limited liability limited partnership…
- 57-36-10 · Stamps may be purchased at discount
- 57-36-11 · Tax meter machines
- 57-36-11.1 · Sales of untaxed cigarettes
- 57-36-12 · Distributors may not sell stamps
- 57-36-13 · Unlawful to transport unstamped cigarettes
- 57-36-14 · Procedure in case of seizure - Determination - Judgment
- 57-36-15 · Hearings by tax commissioner
- 57-36-16 · Petition to tax commissioner for hearing or rehearing
- 57-36-17 · Hearing - Appeals from decision of the tax commissioner
- 57-36-18 · Tax commissioner to administer chapter
- 57-36-19 · State's attorney and other officers may be called
- 57-36-20 · Penalties for violation of chapter
- 57-36-21 · Unlawful to counterfeit stamps or insignia
- 57-36-22 · Separate additional tax on cigarettes - Collection - Penalty
- 57-36-24 · Exemptions
- 57-36-25.1 · Deduction to reimburse licensed distributor for…
- 57-36-27 · Consumer's use tax - Cigarettes - Reports - Remittances
- 57-36-29 · Correction of errors
- 57-36-30 · Issuance of credit or refund
- 57-36-31 · Transfer and allocation of revenues - Appropriation