North Dakota Code 57-40.2-03.2 – Use tax on tobacco products
Current as of: 2023 | Check for updates
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Notwithstanding any other provision of law, the use taxes imposed by this chapter apply to the storage, use, or consumption in this state of cigarettes, cigars, and other tobacco products, provided that gross receipts from the sale thereof mean and include any other taxes imposed on such merchandise or its use or on the retail or other sale thereof.
Terms Used In North Dakota Code 57-40.2-03.2
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49