North Dakota Code > Chapter 57-39.6 – Alcoholic Beverage Gross Receipts Tax


§ 57-39.6-01	Definitions
§ 57-39.6-02	Gross receipts tax on alcoholic beverages – Exemption
§ 57-39.6-03	Gross receipts tax inclusion in purchase price
§ 57-39.6-04	Administration
§ 57-39.6-05	Use tax and credit for taxes paid

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Credits: means and includes every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due, and all claims and demands secured by deeds or mortgages, due or to become due. See North Dakota Code 57-02-01
Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49