North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-12 - Alcohol and Beer Taxes
Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes
Section 81-12-01-09 - Commercial credit for liquor
The normal commercial credit between liquor wholesalers and retailers is thirty days. Any wholesaler receiving a check from a retailer which is returned by the bank due to insufficient funds which was given for merchandise received shall immediately notify the retailer. If the check is not made good within forty-eight hours, the wholesaler shall notify the wholesaler's competitors and the tax commissioner. Any wholesaler having an unpaid retail account for merchandise received which is in excess of thirty days shall notify the wholesaler's competitors and the tax commissioner. No sale shall be made by any wholesaler to the account of a retailer who has or had possession of such merchandise until said delinquent account is paid in full and the wholesaler has notified the wholesaler's competitors and the tax commissioner accordingly. A retail account may not be deemed delinquent for any alleged sale in any instance where there exists a bona fide dispute between the licensee and the wholesaler as to the amount owing as a result of the alleged sale.
General Authority: NDCC 5-03-05
Law Implemented: NDCC 5-01-11, 5-03-01, 5-03-04, 5-03-05, 5-03-06