Beverage Container Tax. (a) Soft Drink Beverage Containers. There is imposed a tax upon all soft drink beverage containers in the amount of five cents per container. (b) Alcoholic Beverage Containers. There is imposed a tax upon each container of any alcoholic beverage in the amount of five cents per container. Source: PL 9-22, § 1 (§ 1406), modified (repealing PL 3-11, § 405). Commission Comment: The Commission renumbered this section because PL 9-22, § 1 contained two sections numbered 1406.
Beverage Container Tax
4 CMC § 1405, under Excise Tax and User Fees.
4 CMC § 1405