North Dakota § 51-32-05 - Registration and reporting requirements
Full text of North Dakota North Dakota Century Code § 51-32-05 — Registration and reporting requirements, with citation guidance and answers to common questions.
§ 51-32-05. Registration and reporting requirements
1. Before making a delivery sale or shipping cigarettes in connection with a sale, a person shall file with the tax commissioner a statement setting forth the person's name, trade name, and the address of the person's principal place of business and any other place of business. 2. Not later than the tenth day of each month, each person that has made a delivery sale or shipped or delivered cigarettes in connection with any sale during the previous calendar month shall file with the tax commissioner a memorandum or a copy of the invoice, which provides for each delivery sale: a. The name and address of the individual to whom the delivery sale was made; b. The brand of the cigarettes that were sold in the delivery sale; and c. The quantity of cigarettes that were sold in the delivery sale.
Source: official North Dakota text · Last verified 2026-08-27
Frequently Asked Questions About North Dakota § 51-32-05
What does North Dakota Century Code § 51-32-05 cover?
Section 51-32-05 ("Registration and reporting requirements") 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 § 51-32-05?
A common citation format is "North Dakota Century Code § 51-32-05" (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 § 51-32-05 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.