NDAC 81-04.1-04-29

Minerals - Coal

Last amended: 2016Year: 2026Length: 34 wordsOfficial source

Cite as N.D. Admin. Code § 81-04.1-04-29

Coal mined and sold in this state subject to the coal severance tax is exempt from sales tax. Coal mined outside this state is not subject to sales tax when sold in this state.
NDAC 81-04.1-04-29: Minerals - Coal | Justis AI