N.D. Cent. Code ch. 57-65 – Potash Taxes | Midpage

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North Dakota Century Code

Chapter 57-65

N.D. Cent. Code ch. 57-65

Potash Taxes

57-65-01Definitions 57-65-02Imposition of tax on potash 57-65-03Imposition of tax on byproducts of potash production 57-65-04Type of tax 57-65-05Potash and byproducts tax to be in lieu of other taxes 57-65-06Duties of tax commissioner and state treasurer 57-65-07Allocation of revenue 57-65-08Returns and payment of tax on monthly basis - Due date - When delinquent - Extensions 57-65-09Tax commissioner to audit returns and correct tax 57-65-10Interest and penalties 57-65-11Refund claims 57-65-12Minimum refunds and collections 57-65-13Protest and appeal 57-65-14Lien for tax - Preservation of lien - Satisfaction of lien 57-65-15Delinquent taxes - Sale of property 57-65-16Bond - Reports - Actions 57-65-17Penalty 57-65-18Powers of tax commissioner 57-65-19Rules - Legislative intent