US lawNorth DakotaRegulationsTitle 81 โ Tax CommissionerArticle 81-08 โ Coal TaxesChapter 81-08-02 โ Coal Severance Tax81-08-02-05NDAC 81-08-02-05Coal severance tax in lieu of sales or use taxes on coalRepealedYear: 2026Length: 5 wordsOfficial source Cite as N.D. Admin. Code ยง 81-08-02-05Repealed effective June 1, 2002.PreviousNDAC 81-08-02-04