Title 5 — Alcoholic Beverages
4 chapters · 79 sections in this title.
N.D.C.C. § 5-03-01 State wholesale license required - Qualifications - Penalty - Exception
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Before any person engages in the sale at wholesale of beer or liquor in this state, that person shall first procure a license from only the state tax commissioner. The license must only allow sale to licensed retailers, licensed wholesalers, regular retail outlets on federal mili…
N.D.C.C. § 5-03-01.1 Conviction not bar to licensure - Exceptions
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Conviction of an offense shall not disqualify a person from licensure under this chapter unless the state tax commissioner determines that the offense has a direct bearing upon a person's ability to serve the public as a beer or liquor wholesaler, or that, following conviction of…
N.D.C.C. § 5-03-01.2 Brand registration - Penalty
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Repealed by S.L. 2005, ch. 73, § 5.
N.D.C.C. § 5-03-02 Fees
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The fee for an annual wholesale liquor license is one thousand dollars. The fee for an annual wholesale beer license is two hundred dollars. Fees must be reduced twenty-five percent for each full quarter of a year elapsed between the first day of the year for which the license is…
N.D.C.C. § 5-03-03 Bond required
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Repealed by S.L. 1995, ch. 74, § 5.
N.D.C.C. § 5-03-04 Collection of taxes
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The taxes imposed by this chapter are payable as follows: 1. Except as provided in subsection 3, wholesalers shall pay the tax to the state tax commissioner on or before the fifteenth day of each month. 2. Liquor wholesalers shall make the payments based on the total gallonage so…
N.D.C.C. § 5-03-05 Tax commissioner to adopt rules - Appeal
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The tax commissioner, under chapter 28-32, shall adopt rules governing retailers, licensees, direct shippers, and manufacturers necessary to carry out the provisions of this title and to ensure efficient collection of beer and liquor taxes. All decisions of the tax commissioner a…
N.D.C.C. § 5-03-06 Examination by tax commissioner - Penalty for improper returns
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The state tax commissioner may at any reasonable time make an examination of the books and premises of any retailer, wholesaler, manufacturer, domestic winery, domestic distillery, microbrew pub, direct shipper, licensed alcohol carrier, licensed logistics shipper, or other perso…
N.D.C.C. § 5-03-06.1 Hearing on alleged violations - Denial of license
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On licenses that are renewable annually, the state tax commissioner may not revoke or suspend a license or deny a renewal prior to conducting a hearing in accordance with chapter 28-32.
N.D.C.C. § 5-03-07 Imposition of tax - Rate
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A tax is hereby imposed upon all alcoholic beverage wholesalers, domestic wineries, domestic distilleries, microbrew pubs, brewer taproom licensees, and direct shippers for the privilege of doing business in this state. The amount of this tax shall be determined by the gallonage …
N.D.C.C. § 5-03-08 Taxes and fees deposited in the general fund
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All moneys collected by the tax commissioner under this chapter must be transferred to the state treasurer, within ten days after the end of the month in which they were collected, and deposited in the state general fund.
N.D.C.C. § 5-03-09 Supplier license required - Filing requirements - Penalty
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1. Before a supplier may engage in the sale or shipment of alcoholic beverages to a licensed North Dakota wholesaler, that supplier must first procure a supplier license from the state tax commissioner. 2. For any month in which a licensed supplier has made sales to a North Dakot…