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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-36-10

Stamps may be purchased at discount

Official textlegis.nd.govlast amended

Repealed by S.L. 1991, ch. 665, § 10.

Amendment history

S.L. 1991, ch. 665, § 10

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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