N.D.C.C. § 57-36-27 — Consumer's use tax - Cigarettes - Reports - Remittances

1. A tax is hereby imposed upon the use or storage by consumers of cigarettes in this
state, and upon such consumers, at the following rates:
a. On cigarettes weighing not more than three pounds [1360.78 grams] per
thousand, five mills on each such cigarette.
b. On cigarettes weighing more than three pounds [1360.78 grams] per thousand,
five and one-half mills on each such cigarette.
2. This tax does not apply if the tax imposed by section 57-36-06 has been paid.
3. On or before the tenth day of each calendar quarter, every consumer who during the
preceding calendar quarter has acquired title or possession of cigarettes for use or
storage in this state, upon which cigarettes the tax imposed by section 57 -36-06 has
not been paid, shall file a return with the tax commissioner showing the quantity of
cigarettes so acquired. The return must be made upon a form furnished and
prescribed by the tax commissioner and must contain such other information as the
tax commissioner may require. The return must be accompanied by a remittance for
the full unpaid tax liability shown by it.
4. As soon as practicable after any return is filed, the tax commissioner shall examine the
return and correct it, if necessary, according to the tax commissioner's best judgment
and information.
5. In case any consumer required to pay the tax levied by this section fails to file a return
or remit the tax as herein required, the tax commissioner has the authority to make an
assessment of tax against the consumer according to the commissioner's best
judgment and information.
6. All of the provisions of this chapter relating to corrections of returns, deficiency
assessments, protests thereto, hearings thereon, interest and penalties, and
collections of taxes are applicable to consumers under this section in like manner as
though set out in full herein.
57-36-28. Consumer's use tax - Cigars, pipe tobacco, and other tobacco products -
Reports - Remittances.
1. A tax is imposed upon the use or storage by consumers of cigars, pipe tobacco, and
other tobacco products in this state, and upon those consumers, at the rates indicated
in section 57-36-25.
2. This tax does not apply if the tax imposed by section 57 -36-25 or 57-36-26 has been
paid and it does not apply to cigars, pipe tobacco, or other tobacco products exempt
under section 57-36-24.
3. On or before the tenth day of each calendar quarter, every consumer who, during the
preceding calendar quarter, has acquired title to or possession of cigars, pipe tobacco,
or other tobacco products for use or storage in this state, upon which products the tax
imposed by either section 57 -36-25 or 57 -36-26 has not been paid, shall file a return
Page No. 11
with the tax commissioner showing the quantity of such products so acquired. For
sales of other tobacco products, the return must also include the net weight in ounces,
as listed by the manufacturer. The return must be made upon a form furnished and
prescribed by the tax commissioner and must contain such other information as the
tax commissioner may require. The return must be accompanied by a remittance for
the full unpaid tax liability shown by it.
4. As soon as practicable after any return is filed, the tax commissioner shall examine the
return and correct it, if necessary, according to the tax commissioner's best judgment
and information.
5. If any consumer required to pay the tax levied by this section fails to file a return or
remit the tax as required, the tax commissioner shall make an assessment of tax
against the consumer according to the tax commissioner's best judgment and
information.
6. All of the provisions of this chapter relating to corrections of returns, deficiency
assessments, protests, hearings, interest and penalties, and collections of taxes apply
to consumers under this section.