Chapter

Potash Taxes

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