N.D. Cent. Code ch. 57-61 – Coal Severance Tax | Midpage

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North Dakota Century Code

Chapter 57-61

N.D. Cent. Code ch. 57-61

Coal Severance Tax

57-61-01Severance tax upon coal - Imposition - In lieu of sales and use taxes - Payment to the tax commissioner (Effective through June 30, 2031)57-61-01.1Severance tax exemption for coal used for space heating purposes and by the state and political subdivisions 57-61-01.2When coal or commercial leonardite considered severed 57-61-01.3Severance tax reduction for coal mined for certain users 57-61-01.4Severance and sales and use tax exemptions for coal used in certain plants 57-61-01.5Separate and additional coal severance tax - Lignite research, development, and marketing program - Continuing appropriation - Administration 57-61-01.6Lignite research fund - Continuing appropriation 57-61-01.7Severance tax reduction for coal or commercial leonardite mined for out-of-state shipment 57-61-01.8Tax reduction for coal burned in small boilers 57-61-01.9Severance and sales and use tax exemptions for coal used in a coal processing facility that utilizes coal as a feedstock 57-61-02When tax due - When delinquent 57-61-03Powers of state tax commissioner 57-61-04Tax commissioner to compute tax on incorrect or omitted returns 57-61-05Penalty on delinquency - Failure to file returns 57-61-06Lien for tax 57-61-06.1Refund of overpayments 57-61-07Appeal from decision of tax commissioner 57-61-08Rules - Bond 57-61-09Penalty 57-61-10Coal development fund established