North Dakota § 5-03-07 - Imposition of tax - Rate
Full text of North Dakota North Dakota Century Code § 5-03-07 — Imposition of tax - Rate, with citation guidance and answers to common questions.
§ 5-03-07. Imposition of tax - Rate
A tax is hereby imposed upon all alcoholic beverage wholesalers, domestic wineries, domestic distilleries, microbrew pubs, brewer taproom licensees, and direct shippers for the privilege of doing business in this state. The amount of this tax shall be determined by the gallonage according to the following schedule: Beer in bulk containers - per wine gallon $.08 (.021 per liter) Beer in bottles and cans - per wine gallon .16 (.042 per liter) Wine, including sparkling wine, containing less than 17% alcohol by .50 (.132 per liter) volume - per wine gallon Wine containing 17%-24% alcohol by volume - per wine gallon .60 (.159 per liter) Distilled spirits - per wine gallon 2.50 (.66 per liter) Alcohol - per wine gallon 4.05 (1.07 per liter)
Source: official North Dakota text · Last verified 2026-08-27
Frequently Asked Questions About North Dakota § 5-03-07
What does North Dakota Century Code § 5-03-07 cover?
Section 5-03-07 ("Imposition of tax - Rate") is part of the North Dakota Century Code, the codified statutory law of North Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Dakota § 5-03-07?
A common citation format is "North Dakota Century Code § 5-03-07" (North Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Dakota official source linked on this page or consult a licensed North Dakota attorney.
How does North Dakota § 5-03-07 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Dakota.