Chapter 57-36 - TOBACCO PRODUCTS TAX LAW
- Section 57-36-01 - Definitions
- Section 57-36-02 - Distributors and dealers to be licensed
- Section 57-36-03 - License
- Section 57-36-04 - Revocation of license - Penalty
- Section 57-36-05 - Unlawful to sell without license
- Section 57-36-05.1 - Sale of imported cigarettes - When prohibited
- Section 57-36-05.2 - Sale of noncompliant tobacco products
- Section 57-36-05.3 - Use of cigarette-making machines - When allowed
- Section 57-36-05.4 - Certain cigarette-making machines - Registration requirements
- Section 57-36-06 - Cigarettes - Amount of tax
- Section 57-36-06.1 - Cigarette-making machines - Requirements
- Section 57-36-07 - Packaging - Presumption from possession
- Section 57-36-08 - [Repealed]
- Section 57-36-09 - Records to be kept by distributors and reports made - Penalty
- Section 57-36-09.1 - Outlet - Record of deliveries and shipments
- Section 57-36-09.2 - Examination and correction of returns - Collection of taxes
- Section 57-36-09.3 - Corporate officer liability
- Section 57-36-09.4 - Governor and manager liability
- Section 57-36-09.5 - Lien of tax - Collection - Action authorized
- Section 57-36-09.6 - General partner in a limited liability limited partnership liability
- Section 57-36-10 - [Repealed]
- Section 57-36-11 - [Repealed]
- Section 57-36-11.1 - Sales of untaxed cigarettes
- Section 57-36-12 - [Repealed]
- Section 57-36-13 - [Repealed]
- Section 57-36-14 - Procedure in case of seizure - Determination - Judgment
- Section 57-36-15 - [Repealed]
- Section 57-36-16 - [Repealed]
- Section 57-36-17 - Hearing - Appeals from decision of the tax commissioner
- Section 57-36-18 - Tax commissioner to administer chapter
- Section 57-36-19 - State's attorney and other officers may be called
- Section 57-36-20 - [Repealed]
- Section 57-36-21 - [Repealed]
- Section 57-36-22 - [Repealed]
- Section 57-36-23 - [Repealed]
- Section 57-36-24 - Exemptions
- Section 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
- Section 57-36-25.1 - Deduction to reimburse licensed distributor for administrative expenses
- Section 57-36-26 - Cigars, pipe tobacco, and other tobacco products - Excise tax payable by dealers - Reports - Penalties - Collection - Allocation of revenue
- Section 57-36-27 - Consumer's use tax - Cigarettes - Reports - Remittances
- Section 57-36-28 - Consumer's use tax - Cigars, pipe tobacco, and other tobacco products - Reports - Remittances
- Section 57-36-29 - Correction of errors
- Section 57-36-30 - Issuance of credit or refund
- Section 57-36-31 - Transfer and allocation of revenues - Appropriation
- Section 57-36-32 - Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited
- Section 57-36-33 - Penalties for violation of chapter