{"data":{"id":"us-nd/n.d.-cent.-code-57-40.2-03.2","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-40.2-03.2","heading":"Use tax on tobacco products","body":"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.","path":["Title 57 Taxation","Chapter 57-40.2 Use Tax"],"source_url":"https://ndlegis.gov/cencode/t57c40-2.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"b96d2449c35718b932b00c2505346ca3bbdf98442121cba89c945e609a7210a7","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-40.2-03.1","next":"us-nd/n.d.-cent.-code-57-40.2-03.3"},"notice":"GroundRules: Original legal text. Not legal advice."}