5-03 Beer and Liquor Wholesalers - Taxation
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<![CDATA[CHAPTER 5-03BEER AND LIQUOR WHOLESALERS - TAXATION5-03-01. State wholesale license required - Qualifications - Penalty - Exception.Before any person engages in the sale at wholesale of beer or liquor in this state, that person<br>shall first procure a license from only the state tax commissioner. The license must only allow<br>sale to licensed retailers, licensed wholesalers, regular retail outlets on federal military<br>reservations, and sale for export from a federally bonded warehouse, or a foreign trade zone, to<br>an export bonded warehouse. No license may be issued unless the applicant files a sworn<br>application, accompanied by the required fee, showing the following qualifications:1.If the applicant is not a corporation, the applicant must be a citizen of the United<br>States and a resident of this state and a person of good moral character. If the<br>applicant is a corporation, the manager of the licensed premises must be a resident<br>of this state, a citizen of the United States, and a person of good moral character,<br>and the officers, directors, and stockholders must be citizens of the United States<br>and persons of good moral character. Corporate applicants must first be properly<br>registered with the secretary of state.2.The state tax commissioner may require the applicant to set forth other information<br>necessary to enable the state tax commissioner to determine if a license should be<br>granted.3.A person is not eligible for such a license unless that person has a warehouse and<br>office in this state, in which is kept a complete set of records relative to that person's<br>alcoholic beverage transactions in this state.4.The applicant may not have any financial interest in any retail alcoholic beverage<br>business.5.The provisions of this section relating to warehousing do not apply to a wholesaler of<br>beer located in an adjoining state that permits wholesalers licensed in North Dakota<br>to deliver beer to retailers without warehousing in that state.A lender who acquires an inventory of beer or liquor by reason of a foreclosure of a security<br>interest in the inventory is exempt from the requirement to obtain a license before the sale of the<br>inventory. The lender shall offer the inventory for sale first to the wholesaler. A lender who<br>forecloses upon a security interest in beer inventory for which the lender has a security interest<br>shall dispose of the beer inventory within ninety days of obtaining possession of the inventory.<br>Any person distributing alcoholic beverages in this state without compliance with this title is guilty<br>of a class B misdemeanor.5-03-01.1. Conviction not bar to licensure - Exceptions. Conviction of an offenseshall not disqualify a person from licensure under this chapter unless the state tax commissioner<br>determines that the offense has a direct bearing upon a person's ability to serve the public as a<br>beer or liquor wholesaler, or that, following conviction of any offense, the person is not sufficiently<br>rehabilitated under section 12.1-33-02.1.5-03-01.2. Brand registration - Penalty. Repealed by S.L. 2005, ch. 73, </p>
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