Title 57 — Taxation

As used in this chapter, unless the context or subject matter otherwise requires: 1. "Chewing tobacco" means any leaf tobacco that is intended to be placed in the mouth. 2. "Cigar" means any roll of tobacco wrapped in tobacco. 3. "Cigarette" means any roll for smoking made wholly…

1. Each person engaged in the business of selling cigarettes, cigarette papers, snuff, cigars, electronic smoking devices, or tobacco in this state, including any distributor or dealer, shall secure a license from the attorney general before engaging or continuing to engage in bu…

Each license issued under the provisions of this chapter is valid until the first day of July subsequent to the date of issuance unless sooner revoked by the attorney general or unless the business with respect to which such license was issued is transferred, in either of which c…

The attorney general may revoke the license of any dealer or distributor for failure to comply with any of the provisions of this chapter or chapter 51-25.1, or any of the rules or regulations prescribed by the tax commissioner or the attorney general. When a license has been leg…

A dealer or distributor may not sell cigarettes, cigarette papers, snuff, cigars, electronic smoking devices, or tobacco in this state at wholesale or at retail unless a license has been issued to that dealer or distributor as prescribed by this chapter, and a person may not sell…

A dealer, distributor, or other person may not sell or distribute in this state any tobacco product previously exported from the United States.

A dealer, distributor, or other person may not knowingly sell or distribute in this state any tobacco product manufactured by a tobacco product manufacturer not in compliance with subsection 2 of section 51-25-02.

A person may not maintain or operate in this state a cigarette-making machine unless that person: 1. Has a valid federal permit as a tobacco product manufacturer issued under 26 U.S.C. 5713; or 2. Uses the machine exclusively for personal purposes. A cigarette-making machine may …

The following requirements apply to any cigarette-making machine: 1. A person may not maintain or operate a cigarette-making machine in this state unless the machine has been registered with the attorney general in the form and manner as prescribed by the attorney general. The pe…

There are levied and assessed, and there must be collected and paid to the state tax commissioner, upon all cigarettes sold in this state, the following excise taxes, payment thereof to be made prior to the time of the sale and delivery thereof: 1. Class A. On cigarettes weighing…

A person operating or maintaining a cigarette-making machine who is a tobacco product manufacturer under Public Law 112-141 [126 Stat. 914; 26 U.S.C. 5702 et seq.] shall: 1. Maintain on the machine, in good working order, a tamper-proof counting device that records the number of …

Cigarettes must be packaged as follows: 1. All cigarettes sold or distributed in this state must be in packages containing twenty or more cigarettes each. 2. Each package of cigarettes displayed, exhibited, stored, or possessed in original cartons or containers upon the premises …

Repealed by S.L. 1991, ch. 665, § 10.

Distributors shall keep records and make reports relating to purchases and sales of cigarettes, cigarette papers, cigars, pipe tobacco, electronic smoking devices, or other tobacco products made by them, and must be punished for failure so to do, as follows: 1. Each distributor w…

Records of all deliveries of shipments of cigarettes, snuff, cigars, electronic smoking devices, or other tobacco products from a licensed outlet to persons within this state must be kept by the outlet and be available to the tax commissioner for inspection. They must show the na…

1. As soon as practicable after any return required by this chapter is filed, the tax commissioner shall examine the return and correct it, if necessary, according to the tax commissioner's best judgment and information. The return, with the tax commissioner's corrections, if any…

1. If a corporation holding a license issued under this chapter fails for any reason to file the required returns or to pay the tax due, the president, vice president, secretary, or treasurer, jointly or severally, having control or supervision of, or charged with the responsibil…

1. If a limited liability company holding a license issued under this chapter fails for any reason to file the required returns or to pay the taxes due under this chapter, the governors, managers, or members of a member-controlled limited liability company, jointly or severally, …

1. When a taxpayer liable to pay a tax or penalty imposed refuses or neglects to pay the tax, the amount, including any interest, penalty, or addition to the tax, together with the costs that may accrue in addition to the tax, is a lien in favor of the state of North Dakota upon …

1. If a limited liability limited partnership taxable under this chapter fails for any reason to file the required returns or to pay the tax due, the general partners, jointly or severally, charged with the responsibility for the preparation of the returns and payment of the tax …

Repealed by S.L. 1991, ch. 665, § 10.

Repealed by S.L. 1991, ch. 665, § 10.

When a distributor makes an untaxed cigarette sale to an enrolled tribal member, the distributor must obtain from the tribal member, on forms prescribed by the tax commissioner, the following information: 1. Name of the tribal member. 2. Social security number of the tribal membe…

Repealed by S.L. 1991, ch. 665, § 10.

Repealed by S.L. 1991, ch. 665, § 10.

The procedure in case of seizure of cigarettes, equipment, or any other product taxed pursuant to this chapter must be as follows: 1. Upon the seizure of any cigarettes and within two days thereafter, the officer making such seizure shall deliver an inventory of the property seiz…

Repealed by S.L. 1965, ch. 403, § 23.

Repealed by S.L. 1965, ch. 403, § 23.

Except as provided in section 57-36-14, any person aggrieved because of any action or decision of the tax commissioner under the provisions of this chapter has the right to a hearing by the tax commissioner and has the right to appeal from the decision of the tax commissioner on …

In administering this chapter, the tax commissioner and agents of the tax commissioner shall exercise the following powers: 1. The tax commissioner and authorized agents of the tax commissioner shall enforce the provisions of this chapter and have the powers of peace officers. Th…

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.

Repealed by S.L. 1975, ch. 106, § 673.

Repealed by S.L. 1975, ch. 106, § 673.

Repealed by S.L. 1965, ch. 403, § 23. 57-36-23. Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited - Penalty. Repealed by S.L. 1965, ch. 403, § 23.

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. C…

1. A licensed distributor who pays the tax due under this chapter within the time limitations prescribed may deduct and retain one and one-half percent of the tax due to reimburse the distributor for expenses incurred in keeping records, preparing and filing returns, remitting th…

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 wei…

1. If it appears that as a result of a mistake an amount of tax, penalty, or interest has been paid which was not due under the provisions of this chapter, then such amount becomes due under this chapter, and the amount must be credited or refunded to such person or firm by the t…

Whenever by any provisions of this chapter a credit or refund is authorized, the tax commissioner shall issue a credit applicable to future obligations under this chapter or certify the amount of the refund, the reason therefor, and the name of the payee to the director of the of…

1. All moneys received by the tax commissioner under the provisions of this chapter must 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, except as hereinafter provided. 2. All moneys received fr…

Except as otherwise provided in this chapter: 1. Any person who violates any provision of this chapter is guilty of a class A misdemeanor. 2. All cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products in the possession of the person who violates any provisi…