57-36 Tobacco Products Tax Law

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CHAPTER 57-36TOBACCO PRODUCTS TAX LAW57-36-01. Definitions. As used in this chapter, unless the context or subject matterotherwise requires:1."Chewing tobacco" means any leaf tobacco that is intended to be placed in the<br>mouth.2."Cigar" means any roll of tobacco wrapped in tobacco.3."Cigarette" means any roll for smoking made wholly or in part of tobacco and<br>encased in any material except tobacco.4."Consumer" means any person who has title to or possession of cigarettes, cigars,<br>pipe tobacco, or other tobacco products in storage, for use or other consumption in<br>this state.5."Dealer" includes any person other than a distributor who is engaged in the business<br>of selling cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco<br>products.6."Distributor" includes any person engaged in the business of producing or<br>manufacturing cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco<br>products, or importing into this state cigarettes, cigarette papers, cigars, pipe<br>tobacco, or other tobacco products, for the purpose of distribution and sale thereof to<br>dealers and retailers.7."Licensed dealer" means a dealer licensed under the provisions of this chapter.8."Licensed distributor" means a distributor licensed under the provisions of this<br>chapter.9."Other tobacco products" means snuff and chewing tobacco.10."Person" means any individual, firm, fiduciary, partnership, corporation, limited<br>liability company, trust, or association however formed.11."Pipe tobacco" means any tobacco that, because of its appearance, type,<br>packaging, or labeling, is suitable for use and likely to be offered to, or purchased by,<br>consumers as tobacco to be smoked in a pipe.12."Sale" or "sell" applies to gifts, exchanges, and barter.13."Snuff" means any finely cut, ground, or powdered tobacco that is intended to be<br>placed in the mouth.14."Storage" means any keeping or retention of cigarettes, cigars, pipe tobacco, or<br>other tobacco products for use or consumption in this state.15."Use" means the exercise of any right or power incidental to the ownership or<br>possession of cigarettes, cigars, pipe tobacco, or other tobacco products.57-36-02.Distributors and dealers to be licensed.Each person engaged in thebusiness of selling cigarettes, cigarette papers, snuff, cigars, or tobacco in this state, including<br>any distributor or dealer, must secure a license from the attorney general before engaging or<br>continuing to engage in business.A separate application and license is required for eachdistributor at each outlet or place of business within the state, and a separate dealer's license isPage No. 1required for each retail outlet when a person owns or controls more than one place of business<br>dealing in cigarettes, cigarette papers, snuff, cigars, or tobacco. No retailer will be granted a<br>distributor's license except a retailer who, in the usual course of business, performed a<br>distributor's or wholesaler's function for at least one year prior to filing the license application.<br>The application prescribed by the attorney general must include the name and address of the<br>applicant, the address and place of business, the type of business, and other information as<br>required for the proper administration of this chapter.Each application for a wholesale ordistributor's outlet license must be accompanied by a fee of twenty-five dollars and a surety bond<br>approved by the attorney general.Each application for a dealer's outlet license must beaccompanied by a fee of fifteen dollars. A reinstatement fee of fifty dollars is required in addition<br>to the annual license fee for each license renewal applied for after June thirtieth.The totalreinstatement fee may not exceed five hundred dollars for any one licensee in any fiscal year. A<br>distributor's license does not authorize the holder to make retail sales. Each license issued must<br>be prominently displayed on the premises covered by the license.57-36-03. License. Each license issued under the provisions of this chapter is valid untilthe first day of July subsequent to the date of issuance unless sooner revoked by the attorney<br>general or unless the business with respect to which such license was issued is transferred, in<br>either of which cases the holder of the license shall return it immediately to the attorney general.<br>The license issued is annual and runs from July first of each year to June thirtieth of the following<br>year.57-36-04.Revocation of license - Penalty.The attorney general may revoke thelicense of any dealer or distributor for failure to comply with any of the provisions of this chapter,<br>or any of the rules or regulations prescribed by the tax commissioner or the attorney general.<br>When a license has been legally revoked, no license may be issued again to the licensee for a<br>period of one year thereafter. A person may not sell any cigarettes, cigarette papers, snuff,<br>cigars, or tobacco after that person's license has been revoked as provided in this chapter.57-36-05.Unlawful to sell without license.A dealer or distributor may not sellcigarettes, cigarette papers, snuff, cigars, or tobacco in this state at wholesale or at retail unless<br>a license has been issued to that dealer or distributor as prescribed by this chapter, and a person<br>may not sell, offer for sale, or possess with the intent to sell, any cigarettes, cigarette papers,<br>snuff, cigars, or tobacco without such license.57-36-05.1. Sale of imported cigarettes - When prohibited. A dealer, distributor, orother person may not sell or distribute in this state any tobacco product previously exported from<br>the United States.57-36-05.2. Sale of noncompliant tobacco products. A dealer, distributor, or otherperson may not knowingly sell or distribute in this state any tobacco product manufactured by a<br>tobacco product manufacturer not in compliance with subsection 2 of section 51-25-02.57-36-06. Cigarettes - Amount of tax. There are levied and assessed, and there mustbe collected and paid to the state tax commissioner, upon all cigarettes sold in this state, the<br>following excise taxes, payment thereof to be made prior to the time of the sale and delivery<br>thereof:1.Class A. On cigarettes weighing not more than three pounds [1360.78 grams] per<br>thousand, five mills on each such cigarette.2.Class B.On cigarettes weighing more than three pounds [1360.78 grams] perthousand, five and one-half mills on each such cigarette.57-36-07. Packaging - Presumption from possession. Cigarettes must be packagedas follows:1.All cigarettes sold or distributed in this state must be in packages containing twenty<br>or more cigarettes each.Page No. 22.Each package of cigarettes displayed, exhibited, stored, or possessed in original<br>cartons or containers upon the premises where consumer sales are made is<br>conclusively presumed to be for sale to consumers.3.All packages of roll-your-own tobacco sold or distributed in this state must be in<br>packages containing at least 0.60 ounces [17 grams] of tobacco.57-36-08. Stamps prepared by commissioner. 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height:815px; text-align:center;\"\u003eLoading PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/north-dakota/2009/t57/pdf/t57c36.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003eCHAPTER 57-36TOBACCO PRODUCTS TAX LAW57-36-01. Definitions. As used in this chapter, unless the context or subject matterotherwise requires:1.\u0026quot;Chewing tobacco\u0026quot; means any leaf tobacco that is intended to be placed in the\u003cbr\u003emouth.2.\u0026quot;Cigar\u0026quot; means any roll of tobacco wrapped in tobacco.3.\u0026quot;Cigarette\u0026quot; means any roll for smoking made wholly or in part of tobacco and\u003cbr\u003eencased in any material except tobacco.4.\u0026quot;Consumer\u0026quot; means any person who has title to or possession of cigarettes, cigars,\u003cbr\u003epipe tobacco, or other tobacco products in storage, for use or other consumption in\u003cbr\u003ethis state.5.\u0026quot;Dealer\u0026quot; includes any person other than a distributor who is engaged in the business\u003cbr\u003eof selling cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco\u003cbr\u003eproducts.6.\u0026quot;Distributor\u0026quot; includes any person engaged in the business of producing or\u003cbr\u003emanufacturing cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco\u003cbr\u003eproducts, or importing into this state cigarettes, cigarette papers, cigars, pipe\u003cbr\u003etobacco, or other tobacco products, for the purpose of distribution and sale thereof to\u003cbr\u003edealers and retailers.7.\u0026quot;Licensed dealer\u0026quot; means a dealer licensed under the provisions of this chapter.8.\u0026quot;Licensed distributor\u0026quot; means a distributor licensed under the provisions of this\u003cbr\u003echapter.9.\u0026quot;Other tobacco products\u0026quot; means snuff and chewing tobacco.10.\u0026quot;Person\u0026quot; means any individual, firm, fiduciary, partnership, corporation, limited\u003cbr\u003eliability company, trust, or association however formed.11.\u0026quot;Pipe tobacco\u0026quot; means any tobacco that, because of its appearance, type,\u003cbr\u003epackaging, or labeling, is suitable for use and likely to be offered to, or purchased by,\u003cbr\u003econsumers as tobacco to be smoked in a pipe.12.\u0026quot;Sale\u0026quot; or \u0026quot;sell\u0026quot; applies to gifts, exchanges, and barter.13.\u0026quot;Snuff\u0026quot; means any finely cut, ground, or powdered tobacco that is intended to be\u003cbr\u003eplaced in the mouth.14.\u0026quot;Storage\u0026quot; means any keeping or retention of cigarettes, cigars, pipe tobacco, or\u003cbr\u003eother tobacco products for use or consumption in this state.15.\u0026quot;Use\u0026quot; means the exercise of any right or power incidental to the ownership or\u003cbr\u003epossession of cigarettes, cigars, pipe tobacco, or other tobacco products.57-36-02.Distributors and dealers to be licensed.Each person engaged in thebusiness of selling cigarettes, cigarette papers, snuff, cigars, or tobacco in this state, including\u003cbr\u003eany distributor or dealer, must secure a license from the attorney general before engaging or\u003cbr\u003econtinuing to engage in business.A separate application and license is required for eachdistributor at each outlet or place of business within the state, and a separate dealer's license isPage No. 1required for each retail outlet when a person owns or controls more than one place of business\u003cbr\u003edealing in cigarettes, cigarette papers, snuff, cigars, or tobacco. No retailer will be granted a\u003cbr\u003edistributor's license except a retailer who, in the usual course of business, performed a\u003cbr\u003edistributor's or wholesaler's function for at least one year prior to filing the license application.\u003cbr\u003eThe application prescribed by the attorney general must include the name and address of the\u003cbr\u003eapplicant, the address and place of business, the type of business, and other information as\u003cbr\u003erequired for the proper administration of this chapter.Each application for a wholesale ordistributor's outlet license must be accompanied by a fee of twenty-five dollars and a surety bond\u003cbr\u003eapproved by the attorney general.Each application for a dealer's outlet license must beaccompanied by a fee of fifteen dollars. A reinstatement fee of fifty dollars is required in addition\u003cbr\u003eto the annual license fee for each license renewal applied for after June thirtieth.The totalreinstatement fee may not exceed five hundred dollars for any one licensee in any fiscal year. A\u003cbr\u003edistributor's license does not authorize the holder to make retail sales. Each license issued must\u003cbr\u003ebe prominently displayed on the premises covered by the license.57-36-03. License. Each license issued under the provisions of this chapter is valid untilthe first day of July subsequent to the date of issuance unless sooner revoked by the attorney\u003cbr\u003egeneral or unless the business with respect to which such license was issued is transferred, in\u003cbr\u003eeither of which cases the holder of the license shall return it immediately to the attorney general.\u003cbr\u003eThe license issued is annual and runs from July first of each year to June thirtieth of the following\u003cbr\u003eyear.57-36-04.Revocation of license - Penalty.The attorney general may revoke thelicense of any dealer or distributor for failure to comply with any of the provisions of this chapter,\u003cbr\u003eor any of the rules or regulations prescribed by the tax commissioner or the attorney general.\u003cbr\u003eWhen a license has been legally revoked, no license may be issued again to the licensee for a\u003cbr\u003eperiod of one year thereafter. A person may not sell any cigarettes, cigarette papers, snuff,\u003cbr\u003ecigars, or tobacco after that person's license has been revoked as provided in this chapter.57-36-05.Unlawful to sell without license.A dealer or distributor may not sellcigarettes, cigarette papers, snuff, cigars, or tobacco in this state at wholesale or at retail unless\u003cbr\u003ea license has been issued to that dealer or distributor as prescribed by this chapter, and a person\u003cbr\u003emay not sell, offer for sale, or possess with the intent to sell, any cigarettes, cigarette papers,\u003cbr\u003esnuff, cigars, or tobacco without such license.57-36-05.1. Sale of imported cigarettes - When prohibited. A dealer, distributor, orother person may not sell or distribute in this state any tobacco product previously exported from\u003cbr\u003ethe United States.57-36-05.2. Sale of noncompliant tobacco products. A dealer, distributor, or otherperson may not knowingly sell or distribute in this state any tobacco product manufactured by a\u003cbr\u003etobacco product manufacturer not in compliance with subsection 2 of section 51-25-02.57-36-06. Cigarettes - Amount of tax. There are levied and assessed, and there mustbe collected and paid to the state tax commissioner, upon all cigarettes sold in this state, the\u003cbr\u003efollowing excise taxes, payment thereof to be made prior to the time of the sale and delivery\u003cbr\u003ethereof:1.Class A. On cigarettes weighing not more than three pounds [1360.78 grams] per\u003cbr\u003ethousand, five mills on each such cigarette.2.Class B.On cigarettes weighing more than three pounds [1360.78 grams] perthousand, five and one-half mills on each such cigarette.57-36-07. Packaging - Presumption from possession. Cigarettes must be packagedas follows:1.All cigarettes sold or distributed in this state must be in packages containing twenty\u003cbr\u003eor more cigarettes each.Page No. 22.Each package of cigarettes displayed, exhibited, stored, or possessed in original\u003cbr\u003ecartons or containers upon the premises where consumer sales are made is\u003cbr\u003econclusively presumed to be for sale to consumers.3.All packages of roll-your-own tobacco sold or distributed in this state must be in\u003cbr\u003epackages containing at least 0.60 ounces [17 grams] of tobacco.57-36-08. Stamps prepared by commissioner. Repealed by S.L. 1991, ch. 665,"])</script><script>self.__next_f.push([1,"3c:[\"$\",\"article\",null,{\"className\":\"article-content\",\"children\":[[\"$\",\"header\",null,{\"className\":\"article-header\",\"children\":[[\"$\",\"$Le\",null,{\"href\":\"/north-dakota/\",\"className\":\"article-category\",\"children\":[\"North Dakota\",\" Statutes\"]}],[\"$\",\"h1\",null,{\"className\":\"article-title\",\"children\":\"57-36 Tobacco Products Tax Law\"}]]}],[\"$\",\"div\",null,{\"className\":\"article-body statute-content\",\"dangerouslySetInnerHTML\":{\"__html\":\"$3e\"}}],false]}]\n"])</script><script>self.__next_f.push([1,"3d:[\"$\",\"aside\",null,{\"className\":\"right-sidebar\",\"children\":[\"$\",\"div\",null,{\"className\":\"related-sidebar\",\"children\":[[\"$\",\"h3\",null,{\"children\":[[\"$\",\"span\",null,{\"className\":\"emoji\",\"children\":\"⚖️\"}],\" State 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