The tax imposed on cigarettes and other tobacco products; to provide a penalty; and to provide an effective date.

From the Legislature

A BILL for an Act to create and enact a new section to chapter 50-06 and two new sections to chapter 57-36 of the North Dakota Century Code, relating to the creation of a tobacco tax distribution behavioral health fund and the collection, transfer, and report of a tax on electronic smoking devices and alternative tobacco products; to amend and reenact sections 57-36-01, 57-36-25, 57-36-26, 57-36-31, and 57-36-32 of the North Dakota Century Code, relating to the tax imposed on cigarettes and other tobacco products; to provide a penalty; and to provide an effective date.