North Dakota SB2281: A BILL for an Act to create and enact five new sections to chapter 57-36 of the North Dakota Century Code, relating to a tax on cigars, other tobacco products, alternative tobacco products, electronic smoking devices, and electronic smoking device substances and a tobacco tax distribution fund; to amend and reenact section 57-36-01, subsection 1 of section 57-36-31, and section 57-36-32 of the North Dakota Century Code, relating to the definition of alternative tobacco products, transfer and allocation of tobacco products tax revenue and tax on cigarettes; to provide a penalty; to provide a continuing appropriation; and to provide an effective date.

What the bill says

A bill for an Act to create and enact five new sections to chapter 57-36 of the North Dakota Century Code, relating to a tax on cigars, other tobacco products, alternative tobacco products, electronic smoking devices, and electronic smoking device substances and a tobacco tax distribution fund; to amend and reenact section 57-36-01, subsection 1 of section 57-36-31, and section 57-36-32 of the North Dakota Century Code, relating to the definition of alternative tobacco products, transfer and allocation of tobacco products tax revenue and tax on cigarettes; to provide a penalty…

From the introduced text, January 20, 2025:

A BILL for an Act to create and enact five new sections to chapter 57-36 of the North Dakota Century Code, relating to a tax on cigars, other tobacco products, alternative tobacco products, electronic smoking devices, and electronic smoking device substances and a tobacco tax distribution fund; to amend and reenact section 57-36-01, subsection 1 of section 57-36-31, and section 57-36-32 of the North Dakota Century Code, relating to the definition of alternative tobacco products, transfer and allocation of tobacco products tax revenue and tax on cigarettes; to provide a penalty; to provide a continuing appropriation; and to provide an effective date. BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA: SECTION 1. AMENDMENT. Section 57-36-01 of the North Dakota Century Code is amended and reenacted as follows: 57-36-01. Definitions. As used in this chapter, unless the context or subject matter otherwise requires: 1. "Alternative tobacco product" means a noncombustible product containing nicotine or synthetic nicotine, intended for human consumption by chewing, absorbing, dissolving, or any other means. a. The term (2) Nicotine pouches; and (3) Dissolvable tobacco products. b. The term does not include products approved by the United States food and drug administration for nicotine replacement therapy. 2. "Chewing tobacco" means any leaf tobacco that is intended to be placed in the mouth. 2.3. "Cigar" means any …