N.D. Cent. Code § 57-36-24
Current through 2023 Legislative Sessions
All gift cigarettes, snuff, cigars, and other tobacco products, not for resale, which are given to the North Dakota veterans' home or the North Dakota state hospital for distribution to the occupants thereof, are exempt from the excise taxes levied under this chapter.
N.D.C.C. § 57-36-24