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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-36-06

Cigarettes - Amount of tax

Official textlegis.nd.gov

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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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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