N.D.C.C. § 57-36-06 — Cigarettes - Amount of tax

There are levied and assessed, and there must be collected and paid to the state tax
commissioner, upon all cigarettes sold in this state, the following excise taxes, payment thereof
to be made prior to the time of the sale and delivery thereof:
1. Class A. On cigarettes weighing not more than three pounds [1360.78 grams] per
thousand, five mills on each such cigarette.
2. Class B. On cigarettes weighing more than three pounds [1360.78 grams] per
thousand, five and one-half mills on each such cigarette.
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