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:

Terms Used In North Dakota Code 57-36-11.1

  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49

1.    Name of the tribal member.

2.    Social security number of the tribal member.

3.    Name of the tribe of the tribal member.

4.    Tribal enrollment number of the tribal member.

5.    Residential address of the tribal member.

6.    Business address and business location of the retail sales of the tribal member.

7.    Certification that the tribal member has been granted authority from the tribe to conduct cigarette sales activity within the external boundaries of the reservation.