Chapter

Coal Conversion Facilities Privilege Tax

N.D. Cent. Code § 57-60-01— Definitions As used in this chapter:
N.D. Cent. Code § 57-60-02— Imposition of taxes (Effective through June 30, 2026)
N.D. Cent. Code § 57-60-02.1— Carbon dioxide capture credit - Reporting requirement (Effective through June 30, 2026)
N.D. Cent. Code § 57-60-02.2— Coal conversion facility tax - Exemption - Lignite research tax - Imposition (Effective through June 30, 2026)
N.D. Cent. Code § 57-60-03— Measurement and recording of synthetic natural gas, byproducts, beneficiated coal, or electricity produced and carbon dioxide capture
N.D. Cent. Code § 57-60-04— Payment of taxes for plants other than electrical generating plants - When taxes due - When delinquent
N.D. Cent. Code § 57-60-05— Payment of taxes - When taxes due - When delinquent
N.D. Cent. Code § 57-60-06— Property classified and exempted from ad valorem taxes - In lieu of certain other taxes - Credit for certain other taxes
N.D. Cent. Code § 57-60-07— Powers of commissioner
N.D. Cent. Code § 57-60-08— Commissioner to compute tax on incorrect or omitted reports
N.D. Cent. Code § 57-60-09— Proceedings and penalty on delinquency
N.D. Cent. Code § 57-60-10— Lien for tax
N.D. Cent. Code § 57-60-10.1— Refund of overpayments
N.D. Cent. Code § 57-60-11— Appeal from decision of commissioner
N.D. Cent. Code § 57-60-12— Rules and regulations - Bond
N.D. Cent. Code § 57-60-13— Moneys to be deposited with state treasurer
N.D. Cent. Code § 57-60-14— Allocation of revenue - Continuing appropriation (Effective through June 30, 2026)
N.D. Cent. Code § 57-60-15— Duty of state treasurer - Allocation to political subdivisions
N.D. Cent. Code § 57-60-16— Penalty