§ 57-36-01 Definitions
§ 57-36-02 Distributors and dealers to be licensed
§ 57-36-03 License
§ 57-36-04 Revocation of license – Penalty
§ 57-36-05 Unlawful to sell without license
§ 57-36-05.1 Sale of imported cigarettes – When prohibited
§ 57-36-05.2 Sale of noncompliant tobacco products
§ 57-36-05.3 Use of cigarette-making machines – When allowed
§ 57-36-05.4 Certain cigarette-making machines – Registration requirements
§ 57-36-06 Cigarettes – Amount of tax
§ 57-36-06.1 Cigarette-making machines – Requirements
§ 57-36-07 Packaging – Presumption from possession
§ 57-36-09 Records to be kept by distributors and reports made – Penalty
§ 57-36-09.1 Outlet – Record of deliveries and shipments
§ 57-36-09.2 Examination and correction of returns – Collection of taxes
§ 57-36-09.3 Corporate officer liability
§ 57-36-09.4 Governor and manager liability
§ 57-36-09.5 Lien of tax – Collection – Action authorized
§ 57-36-09.6 General partner in a limited liability limited partnership liability
§ 57-36-11.1 Sales of untaxed cigarettes
§ 57-36-14 Procedure in case of seizure – Determination – Judgment
§ 57-36-17 Hearing – Appeals from decision of the tax commissioner
§ 57-36-18 Tax commissioner to administer chapter
§ 57-36-19 State’s attorney and other officers may be called
§ 57-36-24 Exemptions
§ 57-36-25 Cigars and pipe tobacco – Excise tax on wholesale purchase price – Other tobacco products – Excise tax on weight – Penalty – Reports – Collection – Allocation of revenue
§ 57-36-25.1 Deduction to reimburse licensed distributor for administrative expenses
§ 57-36-26 Cigars, pipe tobacco, and other tobacco products – Excise tax payable by dealers – Reports – Penalties – Collection – Allocation of revenue
§ 57-36-27 Consumer’s use tax – Cigarettes – Reports – Remittances
§ 57-36-28 Consumer’s use tax – Cigars, pipe tobacco, and other tobacco products – Reports – Remittances
§ 57-36-29 Correction of errors
§ 57-36-30 Issuance of credit or refund
§ 57-36-31 Transfer and allocation of revenues – Appropriation
§ 57-36-32 Separate and additional tax on the sale of cigarettes – Collection – Allocation of revenue – Tax avoidance prohibited
§ 57-36-33 Penalties for violation of chapter

Terms Used In North Dakota Code > Chapter 57-36 - Tobacco Products Tax Law

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • moneys: means gold and silver coin, treasury notes, bank notes, and every deposit which any person owning the same or holding in trust and residing in this state is entitled to withdraw as money or on demand. See North Dakota Code 57-02-01
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: includes a limited liability partnership registered under chapter 45-22. See North Dakota Code 1-01-49
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • population: means the number of inhabitants as determined by the last preceding state or federal census. See North Dakota Code 1-01-47
  • Process: means a writ or summons issued in the course of judicial proceedings. See North Dakota Code 1-01-49
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
  • 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
  • United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
  • year: means twelve consecutive months. See North Dakota Code 1-01-33