N.D. Cent. Code § 51-32-06
Current through the 2023 Legislative Sessions
Each person accepting a purchase order for a delivery sale of any tobacco product shall remit to the tax commissioner any taxes due under chapter 57-36 with respect to the delivery sale. This section does not apply if the person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that the taxes already have been paid to this state.
N.D.C.C. § 51-32-06