North Dakota Century Code

Chapter 57-65

Potash Taxes

Section Section Name
57-65-01 Definitions
57-65-02 Imposition of tax on potash
57-65-03 Imposition of tax on byproducts of potash production
57-65-04 Type of tax
57-65-05 Potash and byproducts tax to be in lieu of other taxes
57-65-06 Duties of tax commissioner and state treasurer
57-65-07 Allocation of revenue
57-65-08 Returns and payment of tax on monthly basis ‑ Due date ‑ When delinquent ‑ Extensions
57-65-09 Tax commissioner to audit returns and correct tax
57-65-10 Interest and penalties
57-65-11 Refund claims
57-65-12 Minimum refunds and collections
57-65-13 Protest and appeal
57-65-14 Lien for tax - Preservation of lien ‑ Satisfaction of lien
57-65-15 Delinquent taxes - Sale of property
57-65-16 Bond - Reports - Actions
57-65-17 Penalty
57-65-18 Powers of tax commissioner
57-65-19 Rules - Legislative intent