AN ACT to create and enact two new sections to chapter 37-15 of the definitions relating to North Dakota Century Code, for admission to the veterans' home; establishing priorities 21-10-06, amend and reenact sections 15-10-18.2, and to subdivision W of subsection 1 of section 28-32-01, sections 37-15-02 , 37-01-40, 37-14-03.3, 37-14-04 , 37-14-06 , 37-15-01, 37-15-07, 37-15-08, 37-15-16, 37-15-11, 37-15-12, 37-15-03, 37-15-13, 37-15-14, 37-15-14.1, 37-15-15, 37-15-16, 37-15-17, 37-18.1-04 , subsection 5 of 37-18.1-3,. 37-15-21, 37-15-19, section 37-19.1-01, and sections 54-23-01 , 54-23-56, 54-23-59, of the North Dakota Century Code, relating to and 57-36-24 changing the name of the soldiers' home to the veterans' home, benefits available to peacetime veterans as well as to wartime on committee administrative veterans, the exclusion of the veterans’ affairs from the Administrative Agencies Practice Act and the powers and duties of the commandant of the veterans home. 

BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF THE STATE OF NORTH DAKOTA:

SECTION 1. AMENDMENT. Section 15-10-18.2 of the North Dakota Century Code is hereby amended and reenacted to read as follows: 
15-10-18.2. Definitions.

  1. "Dependent" for purposes of section 15-10-18.3 shall mean means any child of a resident veteran, as “veteran" is defined in section 37-01-40, who was killed in action or died from wounds or other service-connected causes, was totally disabled as a result of service-connected causes, died from service-connected disabilities, was a prisoner of war, or was declared missing in action.

  1. "Resident veteran" means a person who:

  1. Was born in and lived in this state until entrance into the armed forces of the United States.

  1. Was born in, but was temporarily living outside this state, not having abandoned residence therein prior to entrance into the armed forces of the United States or

  1. Was born elsewhere but had resided within this state for at least six months prior to entrance into military service and had prior to or during such six-month period:

  1. Registered for voting, or voted in this state.

  1. Being an unemancipated minor during such period of residence, had lived with a parent or person standing in loco parentis who had acquired a residence as set forth in this section; or

  1. If not registered for voting in this state, not registered for voting in another state.

SECTION 2. AMENDMENT. Section 21-10-06 of the 1983 Supplement to the North Dakota Century Code is hereby amended and reenacted to read as follows:

21 - 10-06. Funds under management of board - Accounts. The board is charged with the investment of the following funds: 

  1. State bonding fund.

  1. Teachers' fund for retirement, in accordance with section 5-39.1-26.

  1. State fire and tornado fund.

  1. Workmen' s compensation fund.

  1. Veterans' home improvement fund, in accordance with section 37-15-14.1.

Separate accounts shall be maintained for each of the above funds and the moneys or securities of the individual funds shall not be it when commingled. However, is deemed advantageous in the purchase, sale, or exchange of securities, securities belonging to one or more of the funds or the Bank of North Dakota may be purchased, sold, or exchanged as part of a single transaction. In the event of such sale, the respective funds shall immediately be credited with their proportionate share of the proceeds. In the event of such purchase or exchange, title to the securities shall be proportionate to them taken in the name of the individual funds, share of the total purchase price.

The board of university and school lands shall consult with on the state investment board or the director thereof policies, and the board of university and school lands may delegate authority to the state investment board or the investment to make such purchases, sales, or exchanges on its behalf.

SECTION 3. AMENDMENT. Subdivision W of subsection 1 of section 28-32-01 of the 1983 Supplement to the North Dakota Century Code is hereby amended and reenacted to read as follows:

w. The administrative committee on veterans' affairs except with respect to rules relating home and supervision and government of the veterans the implementation of programs or services provided by the veterans' home. 
SECTION 4. AMENDMENT. Section 37-01-40 of the 1983 Supplement to the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-01-40. “Veteran” and “wartime veteran” defined – Uniform dates for wartime veterans

  1. A "veteran" is a person who has served on continuous federalized active military duty for twenty- four months or the full period for which the person was called or ordered to active military duty, whichever is shorter, and who was discharged or released therefrom under other than dishonorable conditions. A discharge reflecting Tr "expiration of term of service" or "completion of required.- the shorter service" or words -to that effect qualifies term of service as making the person a veteran.

  1. A wartime veteran" is a person who served in the active military forces, during a period of war or who received the armed forces expeditionary or other campaign service medal during an emergency condition and who was discharged or released therefrom under other than dishonorable conditions. "Wartime veteran" also includes a person who died in the line of duty in the active military forces, as determined by the armed forces.

  1. In order to provide for the uniformity of period of service dates for wartime veterans, the following dates and terms shall be applicable to all acts of the state relative to wartime veterans where not otherwise specifically prescribed by statute:

  1. Civil war and confederate veterans who served between April 12, 1861, and May 26, 1865.

  1. Future dates. The period beginning on the date of any of the future declaration of war by the Congress United States or the beginning of an emergency condition recognized by the issuance of a Presidential proclamation or a presidential executive order and in which the armed forces expeditionary medal or according to campaign service medals are awarded date a presidential executive order and ending on prescribed by presidential proclamation or concurrent resolution of the Congress of the United States.

  1. Indian wars. Since the Indian wars were fought the intermittently over a period of years, shall be determination as to whether a person considered as having rendered military service during these wars will be carefully considered by the veterans' affairs. administrative committee on is January 1, 1817, through December 31, 1898, considered Indian war period.

  1. "Korean conflict" means the period between June 27, 1950 to January 31, 1955.

  1. Mexican wars. Since there were several skirmishes involving the Mexican border, such as Mexican border troubles 1911-1916; Veracruz expedition April 21, 1914, to November 26, 1914; punitive expedition into Mexico, March 15, 1916, to February 5, 1917; therefore, the persons rendering military service in any of these skirmishes shall be considered veterans of the Mexican wars between 1911 and February 5, 1917.

  1. "Spanish-American War" (1) means the period beginning on April 21, 1898, and ending on July 4, 1902; (2) includes the Philippine insurrection and the Boxer rebellion, and (3) in the case of a veteran who served with the United States military forces engaged in hostilities in the Moro province. means the period beginning on April 21, 1898, and ending on July 15, 1903.

  1. "Vietnam era" means the period beginning August 5, 1964, and ending on May 7, 1975.

  1. "World War I” (1) means the period beginning on April 6. 1917, and ending on November 1, 1918, and (2) in the case of a veteran who served with the United States military forces in Russia, means the period beginning on April 6, 1917, and ending on April 1, 1920.

  1. "World War II" means the period beginning December 7, 1941, and ending December 31, 1946, both dates inclusive. 

SECTION 5. AMENDMENT. Section 37-14-03.3 of the 1983 Supplement to the North Dakota Century Code is hereby amended and reenacted to read as follows:  
37-14-03.3. Revolving Fund. The sum of seven hundred thousand dollars is a permanent revolving fund of the veterans’ aid fund shall not revert to the general fund and shall be used solely for the purpose of making loans to any veteran as defined by section 37-01-40; however, nothing in this section prohibits the department of veterans’ affairs, in its discretion, from using any interest the fund accrues or has already earned or accrued for the purposes of collecting loans if in the opinion of the department the veteran has the financial means to repay, and he deliberately refuses to do so. 

SECTION 6. AMENDMENT. Section 37-14-04 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-14-04. Veterans’ aid fund – Purpose. The purpose of the veterans’ aid fund is to make loans or advancements to any veteran as defined by section 37-01-40. A veteran may be permitted to make more than one loan providing the veteran has satisfied payment requirements of a previous loan. 

SECTION 7. AMENDMENT. Section 37-14-06 of the 1983 Supplement to the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-14-06. Department may provide aid. If the department of veterans’ affairs is satisfied that an applicant is a veteran, as defined by section 37-01-40, and that the applicant is a citizen and resident of this state, the department may loan to the applicant, or a guardian of the applicant, a sum from the veterans’ aid fund not to exceed the sum of two thousand dollars.

SECTION 8. AMENDMENT. Section 37-15-1 of the North Dakota Century Code is hereby amended and reenacted to read as follows: 

37-15-1: Veterans’ home – where maintained. A veterans’ home shall be maintained at the city of Lisbon in the county of Ransom. 

SECTION 9. AMENDMENT. A new section to chapter 37-15 of the North Dakota Century Code is hereby created and enacted to read as follows: 

"Domiciliary care" defined. In this chapter, unless the context or subject matter otherwise requires, “domiciliary care” means providing shelter, food, and necessary medical care on an ambulatory self-care basis to assist eligible individuals who are not in need of hospitalization or skilled nursing care services. Domiciliary care does not include care to an individual whose mental or medical condition would require close supervision because the individual may pose a danger to oneself or others. 

SECTION 10. AMENDMENT. Section 37- 15-02 of the 1983 Supplement to the North Dakota Century Code is hereby amended and reenacted to read as follows:

37- 15-02. Object of veterans' home. The object of the veterans’ home is to provide domiciliary care for:

  1. All veterans as defined in section 37-01-40 and all honorably discharged soldiers of the North Dakota national guard who heretofore or hereafter may become permanently disabled from any cause while in line and discharge of duty.

  1. The spouses and surviving spouses of those mentioned in subsection 1 if they meet the requirements admission under section 37-15-10.

SECTION 11. AMENDMENT. Section 37-15-03 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-15-03. Government of veterans’ home. The general supervision and government of the veterans’ home is vested in the administrative committee on veterans’ affairs.

SECTION 12. AMENDMENT. Section 37-1507 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-15-07. Commandant of veterans’ home – appointment – qualifications – term – salary – bond. The appointment, qualifications, term of office, and salary of the commandant of the veterans’ home must be as prescribed in section 37-18.103. The commandant shall be bonded through the state bonding fund in the amount as determined by the administrative committee on veterans’ affairs, except that the amount of the bond must be at least five thousand dollars.

SECTION 13. AMENDMENT. Section 37-15-08 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-15-08. Subordinate officers – Appointment – Preference to veterans – Compensation – Removal. The commandant of the veterans’ home shall appoint all necessary subordinate officers of the home. In the appointment of such officers, the preference afforded by chapter 37-19.1 must be given to those persons who qualify therefor. The commandant shall fix the compensation of all subordinate officers, subject to legislative appropriation, and any such officer may be removed by the commandant for inefficiency or misconduct. 

SECTION 14. AMENDMENT. Section 37-15-10 of the 1983 Supplement to the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-15-10. Admittance to veterans’ home – requirements governing.

  1. No applicant shall be admitted to the veterans’ home unless the applicant has been a bona fide resident of this state for at least one year next preceding the applicant’s application for admission thereto. The one-year residency immediately preceding application may be waived if the applicant served in a North Dakota- regiment or was accredited to this state.

  1. The spouse or surviving spouse of those mentioned in subsection 1 of section 37-15-02 may be admitted upon same the footing as the veteran; provided, however, that such spouse or surviving spouse shall have entered into the contract of marriage to the veteran at least five years prior to date of application and shall have age of forty-five years at date of application.

  1. No person shall be admitted to the home until that person shall and have made formal application furnished such proof as may be required by the administrative committee on veterans' affairs and the application has been approved by the board of admissions of the institution that the committee has designated.

  1. When a member of the home who is not eligible for veterans` administration hospitalization and care become unable from any cause to care for oneself under the rules prescribed by the administrative committee on veterans' affairs for the admission and care of members in the home, the member shall become a charge of the county of residence at the time of admission. No individual shall gain or legal residence by reason of residence in or being a member of the veterans' home.

SECTION 15. A new section to chapter 37-15 of the North Dakota Century Code is hereby created and enacted to read as follows: 

Priorities for admission to veterans’ home. If the veterans’ home is full and a waiting list for admission is necessary, further admission to the veterans’ home must be according to the following listing of priorities, so long as the individual meets the admission requirements of sections 37-15-02 and 37-15-10:

  1. Veterans with service-connected disability

  1. Prisoners of war

  1. Wartime veterans with nonservice-connected disability

  1. Wartime veterans

  1. Discharged North Dakota national guard members who become disabled in the line and discharge of duty.

  1. Veterans with nonservice-connected disability

  1. Veterans

  1. Spouses

  1. Surviving spouses

An individual whose priority is higher than another individual’s must be admitted before that other individual. 

SECTION 16. AMENDMENT. Section 37-15-11 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-15-11. Lands granted for support of veterans' home and proceeds therefrom. All lands granted by the United States or by this state for the veterans' home are set apart for the support of the home. The proceeds from the sales of these lands are pledged as a perpetual fund for the use and benefit of the home.

SECTION 17. AMENDMENT. Section 37-15-12 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-15-12. Federal aid accepted for veterans’ home. The state accepts the conditions imposed by an Act of Congress, entitled "An act to provide aid to state or territorial homes for the support of disabled soldiers and sailors in the United States, approved August 27, 1888", and the various amendments thereto.

SECTION 18. AMENDMENT. Section 37-15-13 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-15-13. Treasurer to receive and deposit federal aid money. The state treasurer shall receive and receipt for all money which may become payable to this state by reason of the acceptance of the Acts of Congress as provided in section 37-15-12. The state treasurer shall deposit such money to the credit of the veterans' home operating fund for the use and benefit of the veterans' home.

SECTION 19. AMENDMENT. Section 37-15-14 of the North Dakota Century Code is hereby amended and reenacted to read as follows: 

37- 15-14. Veterans' home operating fund - Moneys for the state maintenance of the veterans' home to be deposited with treasurer. A special fund, to be known as the veterans' home operating fund, shall be maintained in the state treasury. Moneys arising from the interest received on money derived from the sale of lands appropriated for the support of the home and from the rental of such lands, moneys received from the United States for the support and maintenance of the home, and all other 
income, moneys, and collections of public funds arising from any other source or endeavor of the home shall must be placed in the veterans' home for the use and maintenance of the veterans' home. Moneys derived from the general fund appropriation made by the legislative assembly must be transferred periodically to the veterans’ home operating fund upon order of the director of the office of management and budget whenever the operating fund’s balance requires supplementation. 

SECTION 20. AMENDMENT. Section 37-15-14.1 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-15-14.1. Membership contribution for residents of veterans’ home – Creation of special fund.

  1. The administrative committee on veterans' affairs may establish a membership contribution to be paid by members of the veterans' home. The fee shall be based on the adjusted income of each member, but in no case shall it exceed forty-nine percent of the average daily per-member cost. The membership contribution shall be set under formula determined by the administrative committee and designed to assure dignity and equity in the charge. The administrative committee may, from time to time, reconsider its action establishing a membership contribution, amend or rescind the contribution charge, or reinstate a contribution charge previously rescinded. The commandant shall collect monthly any membership contribution levied.

  1. As used in subsection 1, “adjusted income” means all moneys received from any source, including social security benefits, less amounts received or expended as follows:

  1. Moneys earned by a member through labor performed for the veterans’ home

  1. Moneys received as service-connected compensation

  1. Moneys earned during authorized leaves or furloughs from the veterans’ home.

  1. Moneys expended by the member for hospitalization due to illness or injury

  1. Moneys expended by the member for other medical care or treatment, or for required medicines.

  1. Such other receipts or expenditures as the administrative committee may permit to be deducted in individual cases. 

  1. All moneys received as a result of charging the membership contribution authorized by subsection 1 shall be deposited in a special fund in the state treasury to be known as the veterans’ home improvement fund”. The fund shall be invested by the state investment board in the manner provided in chapter 21-10, and all income received, less amounts deducted pursuant to section 21-10-10, shall be deposited in, or reinvested for the benefit of, the veterans’ home improvement fund. Moneys in the veterans’ home improvement fund shall, subject to and following legislative appropriations, be expended only for expansion of present facilities, for enrichment of living conditions, or for additional care for members of the home, as such expansion, development, enrichment, or additional care is deemed necessary by the administrative committee. All moneys expended from the veterans’ home improvement fund shall be paid out on vouchers prepared by the secretary of the administrative committee on veterans’ affairs. The office of management and budget shall prepare the warrant-checks. 

SECTION 21. AMENDMENT. Section 37-15-15 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-15-15. Disbursement of moneys from veterans’ home operating fund. All moneys withdrawn from the veterans’ home operating fund shall be withdrawn in accordance with chapters 54-14 and 54-44.1. 

SECTION 22. AMENDMENT. Section 37-15-16 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-15-16. Commandant shall take charge of unclaimed estates of small value. If a member of the veterans' home dies leaving property of the value of three hundred thousand dollars or less, the commandant immediately shall take charge of such property. 
If within forty-five days of the date of death no valid claim of any heir or devisee is made for the property and no application or petition has been filed for issuance of letters of administration, the commandant shall convert the property into cash without probate or other proceedings and make payment in the following order:

  1. Reasonable funeral expenses.

  1. Reasonable and necessary medical and hospital expenses of the last illness of the decedent.

If any cash remains the commandant shall deposit the cash with the state treasurer who shall credit it to the veterans' home improvement fund. The commandant shall make a report of the commandant' s action to the administrative committee on veterans' affairs, the report shall be audited by, and included in the records of, the committee.

SECTION 23. AMENDMENT. Section 37-15-17 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-15-17. Intestate members leaving estates valued in excess of three thousand dollars - Commandant to administer. If a member of the veterans' home dies leaving property in excess 
of three thousand dollars in value not disposed of by will, the commandant shall be entitled to letters of administration upon such estate. He shall make application to the proper court for letters of administration, qualify as administrator, and distribute and dispose of such estate as is provided by this code. If no valid claim shall be made to such estate by the heirs or the next of kin of the deceased member for a period of one year after the of letters of administration, the residue of the estate shall be deposited with the state treasurer for the benefit of the veterans’ home improvement fund.

SECTION 24. AMENDMENT. Section 37-15-19 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-15-19. Report of commandant to governor and office of management and budget. The commandant of the veterans’ home shall submit to the governor and the office of management and budget a biennial report as prescribed by section 54-06-04. 

SECTION 25. AMENDMENT. Section 37-15-21 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

37-15-21. Commandant may accept gifts, donations, or bequests. The commandant for and in behalf of the veterans’ home is hereby authorized to accept or receive any donations, gifts, or bequests offered of tendered to, or for the benefit of the veterans’ home. All suhc moneys received or accepted shall be used for the specific purposes for which they were given or donated. This authority shall apply and be retroactive to any or all gifts, donations, or bequests heretofore tendered, offered, or made.

SECTION 26. AMENDMENT. Section 37-18.1-03 of the North Dakota Century Code is hereby 
amended and reenacted to read as follows:

37-18.1-03. Powers and duties of committee - Creation of subcommittees. The committee is responsible for organization, policy, and administration of all veterans' affairs in the state of North Dakota. It has the following powers and duties:

  1. The chairman and secretary of the committee, acting jointly, shall appoint from the voting membership of the committee, two subcommittees: a five-member subcommittee 
    to be responsible for supervision and government of the veterans' home, and a seven-member subcommittee to be responsible for supervision and government of the 
    of department veterans' affairs. Once appointed, a subcommittee member shall continue to serve as long as he remains a voting member of the committee, unless removed from the subcommittee by the committee chairman and secretary, acting jointly. In no case shall anyone voting member serve on both subcommittees at the same time, and each nominating organization listed in section 37-18.1-01 shall have at least one voting member nominated by it serving on each subcommittee. From the membership of each subcommittee, a chairman will be selected by majority vote to preside over it for the term of one year. No person shall be permitted to serve as chairman of the committee and as chairman of a subcommittee simultaneously. A majority of the members of the subcommittee shall be required for a quorum, and a majority of the members present voting in favor thereof shall be required for any action. 

  1. The committee shall detail the specific powers and duties of each subcommittee relating to supervision, and implementation of programs or services provided by the veterans' home and the department affairs.

  1. The committee shall appoint the commandant of the of the veterans' home and the commissioner department of veterans' affairs. Individuals appointed to these positions must be bona fide residents of the state and must qualify as a veteran as defined in section "37-01-40. Their terms of office shall be for two years, commencing on July 1, 1971, and on every second anniversary thereof. The committee shall determine the salaries paid to the veterans' home and commandant of the commissioner of the department of veterans' affairs within the limits of legislative appropriation. Both officers shall be bonded through the state bonding fund in the sum of five thousand dollars. The commandant of the veterans’ home and the commissioner of the department of veterans’ affairs shall serve as the executive secretary for their respective subcommittees. The commandant and the commissioner shall have no vote in the affairs of the subcommittee. 

  1. The committee shall, under recommendation from each of its subcommittees, present any matters needing attention and action to the appropriate board, commission, agency, or department of the state, and the North Dakota veterans' coordinating council.

  1. The committee shall assure compliance with applicable federal and state laws in the administration of both the department of veterans' affairs and the North Dakota veterans' home and shall exercise its responsibilities in all things necessary to carry out the provisions of this chapter in regard to organization, policy, and general administration of the agencies served and involved in the conduct of veterans' affairs.

SECTION 27. AMENDMENT. Section 37-18.1-04 of the North Dakota Century Code is hereby amended and reenacted to read as follows: 

37-18.1-04. Committee members not to receive compensation – Expenses permitted. Committee members shall not receive any compensation for the performance of their official duties. Voting members may be reimbursed for travel expenses and meals and lodging expenses in connection with their official duties at the same rate and in the same manner as are elected officials and employees of the state, with payment to be made by the department of veterans’ affairs and the veterans’ home to each of their respective subcommittee members incurring such expenses. Such payment shall be made by warrant-check drawn by the office of management and budget upon the submission of a proper voucher to it, signed by the commissioner of veterans’ affairs or the commandant of the veterans’ home, as the case may be. 

SECTION 28. AMENDMENT. Subsection 5 of section 37-19.1-01 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

5. "Veteran" means a wartime veteran as defined in subsection - 2 of section 37-01-40.

*SECTION 29. AMENDMENT. Section 54-23-01 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

54-23-01. Institutions under control of director of institutions. The director of institutions shall have full power to manage, control, and govern, subject only to the limitations contained in this chapter and in title 25, the penitentiary, the school for the blind, the school for the deaf, the Grafton state school, the North Dakota industrial school, and San Haven. The director does not have the power to manage, control, and govern the veterans’ home.

* NOTE: Section 54-23-01 was also amended by section 12 of House Bill No. 1062, Chapter 311.

SECTION 30. AMENDMENT. Section 54-23-56 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

54-23-56. Director to coordinate and assist charitable and penal institutions in farm operations. All crop, vegetable, livestock, dairy, and related activities at the state penitentiary, state farm, state industrial school, state hospital, Grafton state school, and the veterans’ home, shall be coordinated to the greatest possible extent by the director of institutions, who shall provide the various institutions with the managerial and technical assistance necessary to develop and maintain efficient nonduplication farm and relating operations. 

SECTION 31. AMENDMENT. Section 54-23-59 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

54-23-59. Employees of institutions – Charges for lodging and meals. Officers and employees of institutions under the supervision of the director of institutions, the state department of health, and the administrative committee on veterans’ affairs may not receive lodging or meals at such institutions unless a charge is- made therefor. Any charge must be equal to the fair value of the meals and lodging provided. In an officer or employee is required by law to live at the institution, that person’s lodging must be furnished free of charge. Food supplies, other than meals made for which a charge is made, may not be provided to officers and employees of institutions under the supervision of the director the institutions, the state department of health, and the administrative committee on veterans’ affairs. 

SECTION 32. AMENDMENT. Section 57-36-24 of the North Dakota Century Code is hereby amended and reenacted to read as follows:

57-36-24. Exemptions. All gift cigarettes, snuff, cigars, and other tobacco products, not for resale, which are given to the North Dakota veterans’ home or the North Dakota state hospital for the distribution to the occupants thereof, are exempt from the excise taxes levied under this chapter.   

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