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57-40.2-03.2. Use tax on tobacco products

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ND Code › Title 57 › Chapter 57-40.2 › Section 57-40.2-03.2

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

57-40.2-03.2. Use tax on tobacco products

Notwithstanding any other provision of law, the use taxes imposed by this chapter apply to

the storage, use, or consumption in this state of cigarettes, cigars, and other tobacco products,

provided that gross receipts from the sale thereof mean and include any other taxes imposed on

such merchandise or its use or on the retail or other sale thereof.

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.

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57-40.2-03.2. Use tax on tobacco products · N.D. Cent. Code § 57-40.2-03.2 | Frix