# N.D. Cent. Code § 57-36-06: 57-36-06. Cigarettes - Amount of tax

> North Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-06

## Section

- **Citation:** N.D. Cent. Code § 57-36-06
- **Heading:** 57-36-06. Cigarettes - Amount of tax
- **Jurisdiction:** North Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ND Code / Title 57 / Chapter 57-36 / Section 57-36-06

## 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.

## Nearby sections

- [N.D. Cent. Code § 57-36-01 57-36-01. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-01.md)
- [N.D. Cent. Code § 57-36-02 57-36-02. Distributors and dealers to be licensed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-02.md)
- [N.D. Cent. Code § 57-36-03 57-36-03. License](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-03.md)
- [N.D. Cent. Code § 57-36-04 57-36-04. Revocation of license - Penalty](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-04.md)
- [N.D. Cent. Code § 57-36-05 57-36-05. Unlawful to sell without license](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-05.md)
- [N.D. Cent. Code § 57-36-05.1 57-36-05.1. Sale of imported cigarettes - When prohibited](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-05.1.md)
- [N.D. Cent. Code § 57-36-05.2 57-36-05.2. Sale of noncompliant tobacco products](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-05.2.md)
- [N.D. Cent. Code § 57-36-05.3 57-36-05.3. Use of cigarette-making machines - When allowed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-05.3.md)
- [N.D. Cent. Code § 57-36-05.4 57-36-05.4. Certain cigarette-making machines - Registration requirements](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-05.4.md)
- [N.D. Cent. Code § 57-36-06 57-36-06. Cigarettes - Amount of tax](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-06.md)
- [N.D. Cent. Code § 57-36-06.1 57-36-06.1. Cigarette-making machines - Requirements](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-06.1.md)
- [N.D. Cent. Code § 57-36-07 57-36-07. Packaging - Presumption from possession](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-07.md)
- [N.D. Cent. Code § 57-36-08 57-36-08. Stamps prepared by commissioner](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-08.md)
- [N.D. Cent. Code § 57-36-09 57-36-09. Records to be kept by distributors and reports made - Penalty](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-09.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-36_S57-36-06. Check the current official text before relying on it. Not legal advice.