1. A person who receives alcoholic beverages for storage, use, or consumption in this
state is subject to tax on storage, use, or consumption of those alcoholic beverages
at the rate imposed under section 57-39.6-02.
2. A person subject to taxes under subsection 1 who has paid taxes to another state
or political subdivision of a state as required by law on the purchase of the alcoholic
beverages is entitled to a credit against the tax due under subsection 1 equal to
the lesser of the tax actually paid to the other state or political subdivision or
the amount of tax imposed under subsection 1.
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