Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited - Penalty
N.D. Cent. Code § 57-36-23
repealed57-36-23. Separate and additional tax on the sale of cigarettes - Collection - Allocation
of revenue - Tax avoidance prohibited - Penalty.
Repealed by S.L. 1965, ch. 403, § 23.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c36.pdf#nameddest=57-36-23Fetched: 10/16/2026