Reporting and paying coal severance tax

Each coal mine owner, or the operator of the coal mine if different from the owner, must file a report on forms prescribed by the tax commissioner for each month showing the number of tons of coal severed in each county in this state during such month, the amount of severance tax due thereon, and such other information as the tax commissioner shall deem necessary. The report and payment shall be filed in the office of the tax commissioner at the state capitol, Bismarck, North Dakota, by the twenty-fifth day of the following month.