North Dakota · Statutes

Chapter 57-61

20 sections

N.D. Cent. Code § 57-61-0157-61-01. 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 § 57-61-01.157-61-01.1. Severance tax exemption for coal used for space heating purposes and by the state and political subdivisions
N.D. Cent. Code § 57-61-01.257-61-01.2. When coal or commercial leonardite considered severed
N.D. Cent. Code § 57-61-01.357-61-01.3. Severance tax reduction for coal mined for certain users
N.D. Cent. Code § 57-61-01.457-61-01.4. Severance and sales and use tax exemptions for coal used in certain plants
N.D. Cent. Code § 57-61-01.557-61-01.5. Separate and additional coal severance tax - Lignite research, development, and marketing program - Continuing appropriation - Administration
N.D. Cent. Code § 57-61-01.657-61-01.6. Lignite research fund - Continuing appropriation
N.D. Cent. Code § 57-61-01.757-61-01.7. Severance tax reduction for coal or commercial leonardite mined for out-of-state shipment
N.D. Cent. Code § 57-61-01.857-61-01.8. Tax reduction for coal burned in small boilersRepealed
N.D. Cent. Code § 57-61-01.957-61-01.9. 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 § 57-61-0257-61-02. When tax due - When delinquent
N.D. Cent. Code § 57-61-0357-61-03. Powers of state tax commissioner
N.D. Cent. Code § 57-61-0457-61-04. Tax commissioner to compute tax on incorrect or omitted returns
N.D. Cent. Code § 57-61-0557-61-05. Penalty on delinquency - Failure to file returns
N.D. Cent. Code § 57-61-0657-61-06. Lien for tax
N.D. Cent. Code § 57-61-06.157-61-06.1. Refund of overpayments
N.D. Cent. Code § 57-61-0757-61-07. Appeal from decision of tax commissioner
N.D. Cent. Code § 57-61-0857-61-08. Rules - Bond
N.D. Cent. Code § 57-61-0957-61-09. Penalty
N.D. Cent. Code § 57-61-1057-61-10. Coal development fund established