57-36-06. Cigarettes - Amount of tax

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ND Code › Title 57 › Chapter 57-36 › Section 57-36-06

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

57-36-06. Cigarettes - Amount of tax

There are levied and assessed, and there must be collected and paid to the state tax

commissioner, upon all cigarettes sold in this state, the following excise taxes, payment thereof

to be made prior to the time of the sale and delivery thereof:

1. Class A. On cigarettes weighing not more than three pounds [1360.78 grams] per

thousand, five mills on each such cigarette.

2. Class B. On cigarettes weighing more than three pounds [1360.78 grams] per

thousand, five and one-half mills on each such cigarette.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.