North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-36-19
State's attorney and other officers may be called
Official textlegis.nd.gov
In the enforcement of this chapter, the state tax commissioner may call to the tax commissioner's assistance any state's attorney, or any peace officer, and may appoint such additional assistants as may be required to carry out the provisions of this chapter.
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In this chapter (40 sections)
- 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
- 57-36-33 · Penalties for violation of chapter