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ND SB2106

Bill

Status

Passed

4/1/2013

Primary Sponsor

Finance and Taxation Committee

Click for details

Origin

Senate

63rd Legislative Assembly

AI Summary

Senate Bill 2106 Summary

  • Expands the definition of "cigarette" to include any product made by a cigarette-making machine, and defines cigarette-making machines as commercial devices producing more than five rolls or tubes per minute from materials other than tobacco.

  • Prohibits operation of cigarette-making machines in North Dakota unless the operator has a valid federal tobacco product manufacturer permit under 26 U.S.C. 5713 or uses the machine exclusively for personal consumption.

  • Requires registration of all cigarette-making machines with the North Dakota Attorney General, with three-year renewal periods and immediate termination if federal permits are revoked or personal-use affidavits become false.

  • Mandates tobacco product manufacturers using such machines install tamper-proof counting devices, provide tax commissioner access, pay applicable taxes, comply with ignition propensity standards, and use only federal tax-paid or tax-exempt roll-your-own tobacco.

  • Classifies violations as Class A misdemeanors and authorizes confiscation and forfeiture of cigarette-making machines operated in violation of the law; effective July 1, 2013.

Legislative Description

The definitions of cigarette and roll-your-own cigarette-making machine for tobacco products tax purposes; to provide a penalty; and to provide an effective date.

Last Action

Signed by Governor 04/01

4/1/2013

Committee Referrals

Finance and Taxation1/8/2013

Full Bill Text

No bill text available