North Dakota Century Code Title 57. Taxation § 57-36-01. Definitions
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As used in this chapter, unless the context or subject matter otherwise requires:
1. “Chewing tobacco” means any leaf tobacco that is intended to be placed in the mouth.
2. “Cigar” means any roll of tobacco wrapped in tobacco.
3. “Cigarette” means any roll for smoking made wholly or in part of tobacco or processed tobacco and encased in any material except tobacco. “Cigarette” also means any product of a cigarette-making machine.
4. “Cigarette-making machine” means a machine used for commercial purposes to process tobacco into a roll or tube, formed or made from any material other than tobacco, at a production rate of more than five rolls or tubes per minute.
5. “Consumer” means any person who has title to or possession of cigarettes, cigars, pipe tobacco, or other tobacco products in storage, for use or other consumption in this state.
6. “Dealer” includes any person other than a distributor who is engaged in the business of selling cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products, or any product of a cigarette-making machine.
7. “Distributor” includes any person engaged in the business of producing or manufacturing cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products, or importing into this state cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products, for the purpose of distribution and sale thereof to dealers and retailers.
8. “Licensed dealer” means a dealer licensed under the provisions of this chapter.
9. “Licensed distributor” means a distributor licensed under the provisions of this chapter.
10. “Other tobacco products” means snuff and chewing tobacco.
11. “Person” means any individual, firm, fiduciary, partnership, corporation, limited liability company, trust, or association however formed.
12. “Pipe tobacco” means any processed tobacco that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe.
13. “Sale” or “sell” applies to gifts, exchanges, and barter.
14. “Snuff” means any finely cut, ground, or powdered tobacco that is intended to be placed in the mouth.
15. “Storage” means any keeping or retention of cigarettes, cigars, pipe tobacco, or other tobacco products for use or consumption in this state.
16. “Use” means the exercise of any right or power incidental to the ownership or possession of cigarettes, cigars, pipe tobacco, or other tobacco products.
Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-36-01. Definitions - last updated January 01, 2020 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-36-01.html
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