North Dakota · Through 2026-07-31T11:12:02 · Newer source version available

N.D. Cent. Code § 57-36-24: Exemptions

Where this section sits in the code

Title 57 Taxation
Chapter 57-36 Tobacco Products Tax Law

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.

Collected 2026-09-02T21:04:14Z. Source file · JSON

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