Reporting of information - Escrow installments
N.D. Cent. Code § 51-25.1-04
in effect51-25.1-04. Reporting of information - Escrow installments
1. Not later than twenty days after the end of each calendar quarter, and more frequently
if directed by the attorney general, a distributor shall submit information the attorney
general requires to facilitate compliance with this chapter, including a list by brand
family of the total number of cigarettes or, in the case of "roll-your-own", the equivalent
stick count the distributor paid the excise tax due for the cigarettes. The distributor
shall maintain and make available to the attorney general all invoices and
documentation of sales of all nonparticipating manufacturer cigarettes and any
other information relied upon in reporting to the attorney general for a period of five
years. The distributor shall provide the information and documentation to the
commissioner, together with any other information and documentation requested
by the commissioner. The commissioner shall process the information and
documentation as needed by the commissioner and as needed by the attorney
general for the purposes of this chapter and chapter 51-25.
2. The commissioner may disclose to the attorney general any information in the
commissioner's possession requested by the attorney general for purposes of
determining compliance with and enforcement of this chapter. The commissioner
and attorney general may share the information received under this chapter, and
may share the information with a federal, state, or local agency for purposes of
enforcement of chapter 51-25, this chapter, or any equivalent law of another state.
3. The attorney general may require from the nonparticipating manufacturer, at any
time, proof from the financial institution in which the nonparticipating manufacturer
has established a qualified escrow fund for the purpose of compliance with
subsection 2 of section 51-25-02 of the amount of money in the qualified escrow
fund, exclusive of interest, being held on behalf of the state, and the amount and
date of each deposit to, and withdrawal from, the qualified escrow fund.
4. In addition to the information required to be submitted under chapter 51-25 and
this chapter, the attorney general may require a distributor or tobacco product
manufacturer to submit any additional information, including samples of packaging
or labeling of a brand family, as necessary to enable the attorney general to
determine whether a tobacco product manufacturer is or will continue to be in
compliance with this chapter and chapter 51-25.
5. In addition to the requirements of subsection 2 of section 51-25-02, and to promote
compliance with this chapter:
a. The attorney general may require any nonparticipating manufacturer to make
escrow deposits required by subsection 2 of section 51-25-02 in quarterly
installments. Any escrow deposits required to be made in quarterly
installments must be deposited into a qualified escrow fund no later than thirty
calendar days after the end of the quarter in which the sales were made. The
failure by a nonparticipating manufacturer to make any quarterly installment
required by the attorney general subjects the nonparticipating manufacturer to
any penalty and other remedy provided under section 51-25.1-02 and
subsection 2 of section 51-25-02.
b. The attorney general may require production of information sufficient to
enable the attorney general to determine the adequacy of each escrow
deposit under this subsection and subsection 2 of section 51-25-02.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t51c25-1.pdf#nameddest=51-25p1-04Fetched: 10/16/2026