Alcoholic Beverage Gross Receipts Tax
| Section | Section Name |
|---|---|
| 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 |