N.D.C.C. § 57-36-24 — Exemptions

All gift cigarettes, snuff, cigars, and other tobacco products, not for resale, which are given
to the North Dakota veterans' home or the North Dakota state hospital for distribution to the
occupants thereof, are exempt from the excise taxes levied under this chapter.
57-36-25. Cigars and pipe tobacco - Excise tax on wholesale purchase price - Other
tobacco products - Excise tax on weight - Penalty - Reports - Collection - Allocation of
revenue.
1. There is hereby levied and assessed upon all cigars and pipe tobacco sold in this state
an excise tax at the rate of twenty -eight percent of the wholesale purchase price at
which such cigars and pipe tobacco are purchased by distributors. For the purposes of
this section, the term "wholesale purchase price" shall mean the established price for
which a manufacturer sells cigars or pipe tobacco to a distributor exclusive of any
discount or other reduction.
2. There is levied and assessed upon all other tobacco products sold in this state an
excise tax at the following rates:
a. Upon each can or package of snuff, sixty cents per ounce and a proportionate tax
at the like rate on all fractional parts of an ounce.
b. On chewing tobacco, sixteen cents per ounce and a proportionate tax at the like
rate on all fractional parts of an ounce.
For purposes of this subsection, the tax on other tobacco products is computed based
on the net weight as listed by the manufacturer.
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3. The proceeds of the taxes imposed under this section, together with such forms of
return and in accordance with such rules and regulations as the tax commissioner may
prescribe, shall be remitted to the tax commissioner by the distributor on a calendar
quarterly basis on or before the fifteenth day of the month following the quarterly
period for which paid. The tax commissioner shall, however, have authority to
prescribe monthly returns upon the request of the licensee distributor and such returns
accompanied with remittance shall be filed before the fifteenth day of the month
following the month for which the returns are filed.
4. Any person failing to file any prescribed form or return or to pay any tax within the time
required or permitted by this section is subject to a penalty of five percent of the
amount of tax due or five dollars, whichever is greater, plus interest of one percent of
the tax per month or fraction of a month of delay except the first month after the return
or the tax became due. The tax commissioner, if satisfied that the delay was
excusable, may waive all or any part of the penalty. The penalty must be paid to the
tax commissioner and disposed of in the same manner as are other receipts under this
chapter.
5. All moneys received by the tax commissioner under the provisions of this section shall
be transmitted to the state treasurer at the end of each month and deposited in the
state treasury to the credit of the general fund.