North Dakota Century Code

Chapter 57-60

Coal Conversion Facilities Privilege Tax

Section Section Name
57-60-01 Definitions As used in this chapter:
57-60-02 Imposition of taxes (Effective through June 30, 2026)
57-60-02.1 Carbon dioxide capture credit ‑ Reporting requirement
57-60-02.2 Coal conversion facility tax ‑ Exemption ‑ Lignite research tax ‑ Imposition (Effective through June 30, 2026)
57-60-03 Measurement and recording of synthetic natural gas, byproducts, beneficiated coal, or electricity produced and carbon dioxide capture
57-60-04 Payment of taxes for plants other than electrical generating plants ‑ When taxes due ‑ When delinquent
57-60-05 Payment of taxes ‑ When taxes due ‑ When delinquent
57-60-06 Property classified and exempted from ad valorem taxes ‑ In lieu of certain other taxes ‑ Credit for certain other taxes
57-60-07 Powers of commissioner
57-60-08 Commissioner to compute tax on incorrect or omitted reports
57-60-09 Proceedings and penalty on delinquency
57-60-10 Lien for tax
57-60-10.1 Refund of overpayments
57-60-11 Appeal from decision of commissioner
57-60-12 Rules and regulations ‑ Bond
57-60-13 Moneys to be deposited with state treasurer
57-60-14 Allocation of revenue ‑ Continuing appropriation (Effective through June 30, 2026)
57-60-15 Duty of state treasurer ‑ Allocation to political subdivisions
57-60-16 Penalty