Section 81-12-01-07 - Liquor wholesalers reporting requirements1. Tax on liquor sold by a wholesaler is due on or before the fifteenth day of the month following the month of sale. Payments may be made by check or by electronic means. 2. Reports covering liquor sales during each calendar month must be filed with the tax commissioner on or before the fifteenth day of the month following the month of purchase. The report must provide such detail and be in a format and on a form as prescribed by the tax commissioner. The tax commissioner may require that the report be submitted in an electronic format approved by the tax commissioner. 3. To be timely, tax reports and payments mailed to the tax commissioner must be postmarked by midnight on the due date. Electronic tax payments and electronically filed tax reports must be submitted to the tax commissioner no later than midnight on the due date. If the due date falls on a Saturday, Sunday, or legal holiday, the tax payments and tax reports are due on the first business day following the Saturday, Sunday, or legal holiday. 4. Liquor wholesalers shall retain copies of all invoices of liquor sold and make these invoices available for inspection upon request by the tax commissioner in a manner prescribed by chapter 81-01.1-04. The invoices shall show the name and address of the purchaser, the date of sale, the kind of merchandise, the number of cases, and the number and size of containers per case. The date of sale shall be the date of delivery. N.D. Admin Code 81-12-01-07
Effective June 1, 2002; amended effective April 1, 2006.General Authority: NDCC 5-03-05
Law Implemented: NDCC 5-03-04, 5-03-05