Chapter

Coal Severance Tax

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