4 chapters · 73 sections in this title.
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.