North Dakota Century Code

Chapter 57-61

Coal Severance Tax

Section Section Name
57-61-01 Severance tax upon coal ‑ Imposition ‑ In lieu of sales and use taxes ‑ Payment to the tax commissioner (Effective through June 30, 2026)
57-61-01.1 Severance tax exemption for coal used for space heating purposes and by the state and political subdivisions
57-61-01.2 When coal or commercial leonardite considered severed
57-61-01.3 Severance tax reduction for coal mined for certain users
57-61-01.4 Severance and sales and use tax exemptions for coal used in certain plants
57-61-01.5 Separate and additional coal severance tax ‑ Lignite research, development, and marketing program ‑ Continuing appropriation ‑ Administration
57-61-01.6 Lignite research fund ‑ Continuing appropriation
57-61-01.7 Severance tax reduction for coal or commercial leonardite mined for out‑of‑state shipment
57-61-01.8 Tax reduction for coal burned in small boilers
57-61-01.9 Severance and sales and use tax exemptions for coal used in a coal processing facility that utilizes coal as a feedstock
57-61-02 When tax due ‑ When delinquent
57-61-03 Powers of state tax commissioner
57-61-04 Tax commissioner to compute tax on incorrect or omitted returns
57-61-05 Penalty on delinquency ‑ Failure to file returns
57-61-06 Lien for tax
57-61-06.1 Refund of overpayments
57-61-07 Appeal from decision of tax commissioner
57-61-08 Rules ‑ Bond
57-61-09 Penalty
57-61-10 Coal development fund established